Personal income tax is paid by employees
and SMALL BUSINESSES or so called self-employers.
The personal income tax rate is a flat rate of 15%
(22% for incomes over c. 1.2 million Czech crowns).
Employers are obliged to deduct tax advances under
a payroll deduction scheme. Self-employers pay tax
advances by themselves and file an income tax return
every year to settle any differences between the
amount due and amount advanced. It is possible
to claim a tax exemption for a dependent child,
dependent spouse etc. A joint tax return of married couple is not
possible in the Czech Republic since 2008