Nová výše průměrné mzdy pro rok 2027

A government regulation has established the assessment base for 2027, resulting in an increase in the statutory average wage to CZK 51,663. The regulation has already been published in the Collection of Laws (HERE).

The new average wage will notably affect the following:

• The threshold for income taxed at the 23% tax rate will increase to CZK 1,859,868 (an increase of CZK 97,056 compared to 2026). Income below this threshold will continue to be taxed at the 15% tax rate.
• For employees, the higher tax rate will apply to income exceeding CZK 154,989 per month (i.e. CZK 8,088 more than in 2026).
• The threshold for so-called health-related benefits remains equal to the average wage, i.e. CZK 51,663. The previous exemption limit for non-cash sports, cultural or educational benefits amounting to one-half of the average wage will be abolished from January 2027.
• The maximum assessment base for social security contributions payable by employees and self-employed individuals will increase to CZK 2,479,824 (an increase of CZK 129,408 compared to 2026).
• The income threshold for employment of a minor scope (zaměstnání malého rozsahu) will increase to CZK 5,000 (an increase of CZK 500).
• The income threshold for employees working under a DPP (Agreement to Perform Work) will increase to CZK 12,500 (an increase of CZK 500).

The average wage affects a number of other indicators relevant to social security, health insurance and social insurance contributions for self-employed individuals, as well as the amount of tax payable under the lump-sum tax regime.

We will address these topics in greater detail in future alerts.

Authors:

Stanislav Kafka

Martina Hofmanová