Czech OSVČ Tax Calculator 2026

Czech OSVČ Tax Calculator 2026

Paušální Daň vs Normal Regime · Side by Side
Enter your revenue above

Paušální Daň

Flat-rate monthly payment
Income Tax
Social Security
Health Insurance
Band / Monthly
Total Annual
Net income

Normal Regime

60/40 method + standard deductions
Expense Deduction
Tax Base
Income Tax (after sleva)
Social Security
Health Insurance
Total Annual
Net income
Parameters 2026: Průměrná mzda 48,967 CZK · Sleva na poplatníka 30,840 CZK · 15% tax up to 1,762,812 CZK / 23% above · Social: 29.2% of 55% of tax base (min 5,720/mo) · Health: 13.5% of 50% of tax base (min 3,306/mo) · Social max base: 2,350,416 CZK
Paušální daň: Band 1: 9,984/mo · Band 2: 16,745/mo · Band 3: 27,139/mo · Max revenue 2M CZK · No VAT payers
FX rates (~Mar 13, 2026): 1 USD ≈ 21.20 CZK · 1 CHF ≈ 27.00 CZK · This is an estimate only — consult a tax advisor for your situation.