Cross-border employment brings a new set of responsibilities when it comes to fiscal obligations. Our overview on the taxation for global mobility in the Czech Republic provides you a comprehensive overview on tax residency conditions, personal income tax, social security and health insurance contributions or penalties for non-compliance.
Download our expat tax guide for the Czech Republic, or check out our brief infographic summary below.

Overview of key facts related to expats in the Czech Republic
Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential professional advice, so that you can effectively address all the matters related to cross-border mobility in the Czech Republic and other locations globally.
An individual is considered a Czech tax resident if:
Based on the Czech legislation, the following types of income are subject to taxation:
A specific group of income from dependent activities are employee benefits, such as:
Tax rate on income up to CZK 1,935,552 (approx. EUR 77,422)
Tax rate on income exceeding CZK 1,935,552 (approx. EUR 77,422)
Rate for the employer
Rate for the employee
Rate for the employer
Rate for the employee
If an employer employs an EU citizen, they have the following information obligation:
As with the employment of EU citizens, employers have almost the same obligations:
The tax return is due 3 or 4 months after the end of the tax period. More precisely, the deadline is the following: