Self-employed (OSVČ): contributions and flat-rate tax 2026 / 2027

How we calculate

• Expenses as a percentage of income: 80 % craft trades (at most CZK 1,600,000), 60 % other trades (CZK 1,200,000), 40 % other self-employment (CZK 800,000), 30 % rental of business assets (CZK 600,000) — Section 7(7) of Act No. 586/1992 Coll..
• Tax 15 % of the profit rounded down to hundreds, 23 % on the part above 36 times the average wage, minus the taxpayer's credit of CZK 30,840 (Section 16(1)–(2) and Section 35ba(1)(a) of Act No. 586/1992 Coll.); for a secondary activity we do not deduct the credit, as you claim it with your employer.
• Social insurance 29.2 % of 55 % of the profit, at least of 35 % of the average wage per month (first three years 25 %, secondary activity 11 %) — Section 5b(1)–(2), Section 7(1)(e)(1) and Section 14(5) of Act No. 589/1992 Coll., at most from 48 times the average wage a year (Section 15a(5) of Act No. 589/1992 Coll.); for a secondary activity only if the profit is at least the decisive amount of 2.4 times the average wage (Section 10 of Act No. 155/1995 Coll.).
• Health insurance 13.5 % of 50 % of the profit, at least of 50 % of the average wage per month; the minimum does not apply if you are also an employee and insurance from that employment is paid from at least the minimum base (Section 3a(1)–(3) of Act No. 592/1992 Coll.).
• Flat-rate tax regime: monthly flat-rate advance CZK 9,162 / 16,745 / 27,139 by band (tax CZK 100 / 4,963 / 9,320 + insurance); the band depends on the previous year's income; the band limits depend on the type of activity (band 1 CZK 1,000,000 / 1,500,000 / 2,000,000, band 2 CZK 1,500,000 / 2,000,000, band 3 CZK 2,000,000) (Sections 2a(5) and 38lk(7) of Act No. 586/1992 Coll.; Section 14(3) of Act No. 589/1992 Coll.; Sections 3a(5) and 8a of Act No. 592/1992 Coll.). Only without employment and without VAT registration (Section 2a(1)(a)(3) and (c)). The rules change from 1 January 2027 (Act No. 180/2026 Coll.).
• Year 2027: average wage CZK 51,663 (Government Regulation No. 177/2026 Coll.), hence higher minimum advances and band 1 of the flat-rate regime CZK 9,661; anyone in band 1 whose previous year's income did not exceed CZK 1,000,000 and who registers for the CZK 1,400 monthly surcharge by the 10th day of the tax period does not have to register sales; in the first year of sales registration a credit of up to CZK 5,000 (Sections 2b, 35be and 38lk(7)–(8) of Act No. 586/1992 Coll. as of 1 January 2027). From 1 January 2027 the calculator shows 2027 automatically.