Flat-rate tax (OSVČ) 2026
This 2026 flat-tax calculator for the self-employed (OSVČ) shows how much you pay in a single monthly amount that settles income tax plus social and health insurance all at once. Just pick the band matching your annual income and the calculator breaks the payment into its parts and the yearly total. From July 2026 the Band 1 monthly payment fell to 9,162 CZK. Useful for sole traders weighing whether to enter the flat-rate regime or checking their monthly liability.
Of which: tax – · social – · health –
How the flat tax is calculated
The flat tax is not a percentage of income. It is a fixed monthly amount that merges three payments into one: the income-tax advance, social-security contributions and public health-insurance contributions. Sole traders in the flat-rate regime do not pay these separately and, at year end, file no tax return nor the usual overviews for the social-security administration and health insurer.
The amount depends on which of three bands the trader falls into. The band is set by annual income (and partly by the type of activity). A taxpayer may also enter a higher band voluntarily.
Monthly payment = income tax + social contribution + health contribution (fixed amounts per band)
- Estimate your annual income and pick the matching band.
- The calculator fills in the fixed amounts for that band.
- It sums the parts into the monthly payment and multiplies by twelve for the annual total.
Worked example step by step
Take a trader in Band 1 for 2026 (the most common case — annual income up to 1 million CZK), using the amounts effective from July 2026. The calculator breaks the monthly payment down as follows:
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Income tax | fixed band component | 100 CZK |
| 2 | Social insurance | fixed band component | 5,756 CZK |
| 3 | Health insurance | fixed band component | 3,306 CZK |
| 4 | Monthly total | 100 + 5,756 + 3,306 | 9,162 CZK |
| 5 | Annual total | 9,162 × 12 | 109,944 CZK |
A trader in Band 1 therefore pays 9,162 CZK a month in one payment, 109,944 CZK for the year, and that settles both the tax and both insurance contributions.
Rate change from July 2026
From July 2026 the Financial Administration cut the Band 1 monthly flat advance by 822 CZK — from the original 9,984 CZK to 9,162 CZK. The reason is a lower social-security component, which dropped from 6,578 CZK to 5,756 CZK; the income tax of 100 CZK and health insurance of 3,306 CZK are unchanged. Anyone who still paid 9,984 CZK for January to June 2026 has an overpayment of 4,932 CZK (822 × 6). The higher bands are unchanged: Band 2 is 16,745 CZK a month and Band 3 is 27,139 CZK a month.
What affects the result
- The chosen band — the main driver; each band has its own fixed tax and insurance amounts.
- Annual income — determines which band you may enter.
- Type and mix of income — in Band 1 it matters whether the activity carries a higher or lower flat expense rate.
- Voluntary higher band — you can opt into a higher band even at lower income.
When the flat tax is worth it and what to watch
The flat-rate regime pays off for traders with higher income and low real expenses, drawn mainly by its administrative simplicity — one payment, no return, no overviews. The calculator shows the fixed amounts effective from July 2026 and is for guidance only. It does not assess whether you are eligible to enter the regime, nor does it apply tax reliefs (for children or a spouse, say), which cannot be claimed in the flat-rate regime. Entry has fixed conditions and deadlines — before deciding, verify your situation with the tax office or a tax adviser.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How much is the flat tax in Band 1 for 2026?
From July 2026 the Band 1 monthly payment is 9,162 CZK, i.e. 109,944 CZK a year. It comprises income tax of 100 CZK, social insurance of 5,756 CZK and health insurance of 3,306 CZK.
Why did the Band 1 flat tax change in 2026?
From July 2026 the Financial Administration cut the Band 1 monthly advance by 822 CZK (from 9,984 CZK to 9,162 CZK) due to a lower social component (6,578 → 5,756 CZK). Anyone who paid 9,984 CZK for January–June has an overpayment of 4,932 CZK.
What does the flat tax cover?
A single monthly payment covers the income-tax advance, social-security contributions and public health-insurance contributions. You do not pay them separately.
Do I have to file a tax return under the flat tax?
No. If you meet the flat-rate conditions all year, you file neither a tax return nor overviews for the social-security administration and health insurer. That is the main administrative advantage.
How is my band determined?
It depends on annual income and, for the lower bands, on the type of activity and the flat-expense ratio. You may also enter a higher band voluntarily.
Can I claim child relief or tax bonuses in the flat-rate regime?
No. Tax reliefs and bonuses cannot be claimed in the flat-rate regime. If you are entitled to them and they would be advantageous, consider the standard regime with a return.
Who cannot enter the flat-rate regime?
Broadly VAT payers, partners in a general partnership, and those exceeding the band income limit or with other income above the statutory threshold. Verify the specific conditions with the tax authority.
When is the monthly flat payment due?
The flat payment is generally due by the 20th of the given calendar month to the tax office account. Confirm the exact date and account number with the tax authority.
Sources & legislation
📅 Last updated: 11 July 2026