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Eliminating super-gross salary and a change in the basic relief for income tax

22.02.2021

The amendment to the Income Tax Act, effective from 1 January 2021, introduced progressive taxation with rates of 15 per cent and 23 per cent and also eliminated the super-gross salary. The 23 per cent rate will apply to income exceeding 48 times the average salary (CZK 1,672,080 in 2020). The separate tax base rate is set at 15 per cent. Further, the basic relief on income tax for each tax payer changes to CZK 27,840 in 2021 and CZK 30,840 in 2022.

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