Czech freelancer tax calculator (OSVČ)

Taxes and levies for the self-employed in the Czech Republic

This calculator follows Czech rules for sole traders (OSVČ) in 2026. It walks through the same steps as the annual tax return and the insurance reports: expenses come off the income, income tax is worked out from the profit after credits, and social and health insurance are charged on their assessment bases, with statutory minimums for a main activity.

Expenses can be claimed as a lump-sum percentage of income or as actual costs. The lump sums are 80 % for craft trades and agriculture (capped at 1,600,000 CZK), 60 % for other trade licences (1,200,000 CZK), 40 % for freelance professions and royalties (800,000 CZK) and 30 % for rental income (600,000 CZK).

The 2026 parameters

• Income tax of 15 %, rising to 23 % on the part of the tax base above 1,762,812 CZK (36 times the average wage of 48,967 CZK). The basic taxpayer credit is 30,840 CZK a year.
• Social insurance of 29.2 % on 55 % of profit, for a main activity at least on 40 % of the average wage, which gives a minimum advance of 5,720 CZK a month.
• Health insurance of 13.5 % on 50 % of profit, for a main activity at least on 50 % of the average wage, a minimum advance of 3,306 CZK.
• A secondary activity pays no social insurance until yearly profit exceeds 117,521 CZK and has no health insurance minimum.
• The flat tax costs 9,984 CZK a month in band 1, 16,745 CZK in band 2 and 27,139 CZK in band 3, covering tax and both insurances.

Frequently asked questions

What are the minimum advances in 2026?

For a main activity 5,720 CZK a month for social insurance and 3,306 CZK for health insurance, 9,026 CZK together. They are due even in a loss-making year, from the month the annual reports are filed.

What counts as a secondary activity?

Self-employment alongside a job, a pension, parental leave or studies. Social insurance is only charged once profit passes 117,521 CZK a year, and there is no health insurance minimum because the employer or the state already covers the basic contribution.

Who can use the flat tax?

A sole trader with income up to 2,000,000 CZK who is not registered for VAT, is not a partner in a general partnership and has no employment income. The band depends on income and the type of activity: up to 1,000,000 CZK is always band 1, trades with the 60 % lump sum qualify for band 1 up to 1,500,000 CZK and crafts with the 80 % lump sum up to 2,000,000 CZK.

When does the flat tax pay off?

Mostly with higher income and low expenses, where standard tax plus insurance would exceed 119,808 CZK a year. It does not pay off if you rely on the child or spouse credits or deduct mortgage interest, since none of those can be applied in the flat regime.