The ZB26 is a gas-operated, top-fed gun which fires from an open bolt. The magazine holds 20 rounds. The advantage of the box magazine, as opposed to that of a belt feed, is that the whole system is closed and less likely to have stoppages caused by the ingress of dirt. Production began at Brno in the latter part of 1926 and it was formally adopted into the Czech army in 1928. Although it was offered commercially in a variety of calibres, most examples are chambered for 7.92mm.

The barrel could be changed by means of a lock and by using the handle attached. While this handle is often referred to as the carry handle (and indeed was placed at the centre point of weight so it could indeed be used for this purpose), the sole reason for its existence was to facilitate the barrel change without need for additional protection for the gunner against the heat.

After the annexation of Czechoslovakia by the Germans, the ZB26 (along with all other military-produced items) was integrated into the German armed forces. Initially, the ZB26 was used primarily by the Waffen SS, this due to the SS not having the same access to the conventional supply chains which the Wehrmacht enjoyed.

The rate of fire was 500 rounds per minute.