What is flat-rate tax (paušální daň)?
Flat-rate tax (paušální daň, §2a of the Czech Income Tax Act) is a simplified tax regime for Czech self-employed (OSVČ) with income up to CZK 2,000,000. Instead of filing an income tax return, ČSSZ report and health insurance report, you pay one fixed monthly advance that covers everything.
Three flat-rate tax bands in 2026
Band 1: CZK 9,984/month — for income up to CZK 1,000,000 (all activities), up to CZK 1,500,000 (mainly with 60%/80% flat-rate expenses), or up to CZK 2,000,000 (mainly with 80% flat-rate). Band 2: CZK 16,745/month — for income up to CZK 1,500,000 (all activities) or up to CZK 2,000,000 (with higher flat-rate). Band 3: CZK 27,139/month — for income up to CZK 2,000,000.