Estimate your net income, income tax, social security (ČSSZ), and health insurance in a few clicks - based on 2026 Czech rules.
Answers to common questions about income tax, lump-sum expenses, and mandatory insurance for self-employed people (OSVČ).
Under the standard regime, Czech freelancer income tax is 15% on the taxable base up to 1 762 812 Kč and 23% on the portion above it. Business expenses and eligible deductions reduce the tax base; tax credits reduce the calculated tax. Social and health insurance are additional payments. Enter your annual revenue and expense method above to estimate the combined cost.
Lump-sum expenses (výdajový paušál) deduct a permitted percentage of revenue when calculating profit under the standard regime. The flat-tax regime (paušální daň) is a separate regime with one monthly payment covering income tax, pension insurance, and health insurance. Its band depends on revenue and activity type, and other eligibility conditions apply. Selecting a lump-sum expense percentage does not enroll you in the flat-tax regime.
The 60% expense allowance applies to income from non-craft trade businesses. It is not available for every type of freelance income: other categories use 80%, 40%, or 30%. The 60% deduction is capped at 1 200 000 Kč per year. With percentage expenses, you still keep income and receivables records, and cannot deduct additional actual business expenses on top of the allowance.
Under the standard regime, the regular social insurance rate is 29.2% of an assessment base generally at least 55% of business profit. Health insurance is 13.5% of a base generally equal to 50% of profit. Minimum bases and exceptions can change the result. This calculator includes both contributions; voluntary sickness insurance is not included.
If your final tax is settled under the flat-tax regime, you cannot reduce it using child tax credits, the personal tax credit, or deductions such as eligible mortgage interest and pension contributions. These may apply under the standard regime when their conditions are met. Include your credits and deductions in the calculator before comparing the two options: a lower flat-tax payment is not always the cheaper choice for your household.
Yes. Choose Secondary activity to estimate the self-employment part of your income. For ČSSZ, qualifying employment can make self-employment a secondary activity, with different pension-insurance rules. Health-insurance exceptions have their own conditions. The calculator does not combine salary with freelance income or reconcile tax credits already used through payroll, so its result is not your complete tax return when you also have a job.
Rules verified against guidance from the Czech Financial Administration, ČSSZ, and public health insurers. Last checked: 4 September 2026.
Annual liability is calculated from the statutory assessment base. Monthly advances are shown separately and may differ from the final annual liability.
Assumes primary self-employment for all 12 months. A lower social-insurance minimum may apply to qualifying new OSVČ.
The calculator selects the lowest revenue band available when all income belongs to the chosen activity category.
Band 1 was reduced retroactively to CZK 9,162 per month from July 2026; Bands 2 and 3 are unchanged.
Designed for a Czech tax resident with only self-employment income and one expense category for a full calendar year.
Secondary activity uses the 117 521 Kč ČSSZ profit threshold and no health minimum. Special statuses require individual review.