Flat-Rate Tax for Czech Freelancers 2026
Find out if the flat-rate tax regime suits you. Enter income, expense rate and let the calculator compare the advances.
Your details
Flat-rate tax eligibility
- Annual income up to CZK 2,000,000
Flat-Rate Tax
Band 1109 944 CZK
9 162 / month
Standard regime (flat-rate expenses 60%)
116 892 CZK
9 741 / month
Flat-rate tax saves you 6 948 CZK per year
579 CZK / month
What is flat-rate tax
One payment instead of three
Flat-rate tax (paušální daň) is a simplified tax regime for Czech freelancers (OSVČ) that combines income tax (daň z příjmů), social insurance (sociální pojištění) and health insurance (zdravotní pojištění) into a single monthly payment. No tax return or insurance reports required. Available since 2021, with three income bands since 2023.
Who benefits
Flat-rate tax is most advantageous for freelancers with low actual costs — typically consultants, developers, marketers or translators. Tradespeople and businesses with high operating costs usually achieve a lower tax burden in the standard regime using flat-rate or actual expenses.
Three flat-rate tax bands 2026
- 9 162 Kč
Band 1 — Monthly advance (CZK 9,162/month; CZK 109,944 final liability for 2026). For income up to CZK 1,000,000 (all activities), up to CZK 1,500,000 (mainly 60% or 80% flat rate), or up to CZK 2,000,000 (mainly 80% flat rate).
- 16 745 Kč
Band 2 — Monthly advance (CZK 200,940/year). For income up to CZK 1,500,000 (all activities) or up to CZK 2,000,000 (with higher flat rate).
- 27 139 Kč
Band 3 — Monthly advance (CZK 325,668/year). For income up to CZK 2,000,000.
Main eligibility conditions
- Annual self-employment income up to CZK 2,000,000
- You are not a VAT (DPH) payer (and are not required to register)
- You have no employment income (exception: part-time DPP contracts with withholding tax up to CZK 11,999/month)
- You are not a debtor in insolvency proceedings
- Entry notice must be filed by 10 January of the relevant year
Data valid for 2026. Source: Czech Tax Authority (Finanční správa ČR).
Frequently asked questions
Do I have to file a tax return under the flat-rate tax regime?+
No. Under the flat-rate tax regime you do not need to file a tax return or insurance reports with the Czech Social Security Administration (ČSSZ) or your health insurer. The only obligation is to pay the monthly advance.
Can I opt out of the flat-rate tax regime?+
Yes, you can opt out by notifying the tax office (finanční úřad). Exit is always effective from the start of the next tax period.
What happens if I exceed the income limit during the year?+
If your income exceeds CZK 2,000,000 during the year, the flat-rate tax regime ends for that year and you must file a regular income tax return.
Related tools
Other calculators that go well with this one.
Income Tax Calculator
Compare net income as a Czech freelancer (OSVČ) vs employee. Covers flat-rate and actual expenses, insurance, tax credits and child allowances.
Freelancer Insurance Advances
Find out your monthly social and health insurance advance payments based on your profit. Minimum advances for 2026, main and secondary activity.
OSVČ Overpayment 2026
Calculate your refund from the July 2026 cut to minimum advances and flat-rate tax. See what to pay in July and how to recover the overpayment.
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