Flat-rate tax (OSVČ) 2026
Monthly flat-rate payment for Czech self-employed in 2026 across three bands by income level.
–total per month
–total per year
Of which: tax – · social – · health –
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
Who benefits from the flat-rate tax?
Self-employed with income up to CZK 2m who aren't VAT payers. One payment covers tax and insurance with no tax return. It pays off when real expenses are low.
What are the conditions?
You must not be a VAT payer. The application is filed by 10 January of the year. Income thresholds determine the band.