Net Salary Calculator

In your employment contract with the University of Ostrava, the amount stated will always be your gross monthly salary (hrubá mzda). The amount you actually receive in your bank account is your net salary (čistá mzda), which is lower due to statutory deductions and taxes.

Below is an overview of the mandatory deductions and the tax credits you can apply for to increase your take-home pay.

1. Mandatory Contributions (Insurance)

These amounts are deducted automatically and provide you with access to the Czech public healthcare system and social security (e.g., sick leave or future pension).

  • Health Insurance: 4.5% of your gross salary.
  • Social Security: 7.1% of your gross salary (includes pension and sickness insurance).

2. Personal Income Tax

The Czech Republic applies a flat tax rate. For most income levels, the rate is 15%.

3. Tax Credits (Slevy na dani) = Increasing Your Net Pay

The Czech system allows you to deduct certain amounts from your calculated tax, which significantly increases your final net salary.

  • Basic Taxpayer Credit: Every employee is entitled to this credit (in 2026, it amounts to 2,570 CZK per month). This amount is deducted directly from your tax, not from your tax base.
  • Child Tax Credit: If you live in the Czech Republic with children, you can claim a tax credit for each child.
  • Spouse Tax Credit: This can be claimed annually if your partner lives with you in a shared household and has little or no income.

Estimated Example (Year 2026)

Let′s look at a researcher with a gross salary of 50,000 CZK (single, claiming only the basic taxpayer credit):

Item
Calculation
Amount
Gross Salary
 
50,000 CZK
Health Insurance
4.5%
- 2,250 CZK
Social Security
7.1%
- 3,550 CZK
Income Tax (before credit)
15%
- 7,500 CZK
Basic Taxpayer Credit
 
+ 2,570 CZK
Net Salary (Take-home Pay)
 
39,270 CZK

Please note that this is an informative calculation. For exact figures, please contact our HR department.


Updated: 17. 04. 2026