Czech self-employed (OSVČ) net income calculator 2026
The calculator computes the net income of a Czech self-employed person (OSVČ — osoba samostatně výdělečně činná) for tax year 2026. In standard mode it deducts expenses (actual or lump-sum paušální výdaje), social insurance paid to ČSSZ (29.2% on an assessment base of 50% of profit), health insurance to VZP (13.5% on the same base), and income tax at 15%/23% after the basic personal credit. In the flat-rate tax regime (paušální daň, §2a ZDP) a single monthly payment covers all obligations with no annual tax return required. All rates come from official primary sources: Finanční správa CR, ČSSZ and VZP.
| Revenue (příjmy) | CZK 800,000.00 |
| Expenses deduction (výdaje) | -CZK 480,000.00 |
| Social insurance (SP — Sociální pojištění) | -CZK 64,344.00 |
| Health insurance (ZP — Zdravotní pojištění) | -CZK 39,672.00 |
| Income tax (daň z příjmu) | -CZK 17,160.00 |
| Net income | CZK 198,824.00 |
Effective deduction rate 15.1 % · of which income tax 2.1 %
How this is calculated
- Determine expenses (vydaje): choose actual expenses or lump-sum pausalni vydaje — 80% of revenue capped at CZK 1,600,000 (agricultural producers and craft-licence trades), 60% capped at CZK 1,200,000 (general trade licences), or 40% capped at CZK 800,000 (freelancers, authors and other self-employed); profit = revenue minus expenses.
- Income tax (dan z prijmu): tax base is profit rounded down to the nearest CZK 100; taxed at 15%, with the portion above CZK 1,762,812 per year (36 times the average wage) taxed at 23%; the basic personal credit (sleva na poplatnika) of CZK 30,840 per year is deducted.
- Social insurance (SP — CSSZ): assessment base (VZ) = 50% of profit at a rate of 29.2%; for a main activity (hlavni cinnost) a minimum annual VZ applies — CZK 220,356 for a full year in 2026 (6 months at CZK 19,587 plus 6 months at CZK 17,139); for a secondary activity (vedlejsi cinnost) social insurance participation is mandatory only when profit exceeds the threshold of approximately CZK 117,521.
- Health insurance (ZP — VZP): same VZ = 50% of profit at 13.5%; minimum monthly advance of CZK 3,306 (annual minimum CZK 39,672); no upper cap on the assessment base for health insurance.
- Net income = revenue minus expenses minus SP minus ZP minus income tax; the calculator also shows the annual true-up versus advances paid (doplatek or refund preplatek).
- Flat-rate tax option (pausalni dan, section 2a of the Income Tax Act): a single monthly payment covers tax, social and health insurance — Band I: CZK 9,984/month (January to June 2026) then CZK 9,162/month (July to December 2026); Band II: CZK 16,745/month; Band III: CZK 27,139/month — no annual tax return or insurance reports required.
FAQ
What lump-sum expense rates (pausalni vydaje) are available?
Lump-sum expense deductions are 80% of revenue (maximum CZK 1,600,000) for agricultural producers and craft-licence trades, 60% (maximum CZK 1,200,000) for general trade licences, and 40% (maximum CZK 800,000) for freelancers, authors and most other self-employed activity. Once revenue exceeds the statutory cap the percentage no longer applies and deductible expenses are fixed at the maximum amount.
How is the social and health insurance assessment base (VZ) calculated for self-employed persons?
The assessment base for both social and health insurance is 50% of profit (revenue minus expenses). Social insurance is charged at 29.2% of that base; health insurance at 13.5%. Both are subject to statutory minimums: the minimum health insurance advance is CZK 3,306/month; for social insurance on a main activity the minimum is CZK 5,720/month in the first half of 2026 and CZK 5,005/month in the second half.
Who can use the flat-rate tax regime (pausalni dan)?
The flat-rate regime is open to self-employed persons who are not registered VAT payers, have no employment or passive investment income exceeding CZK 20,000 per year, and whose prior-year self-employment revenue does not exceed the limit of their chosen band (Band I: CZK 1,000,000; Band II: CZK 1,500,000; Band III: CZK 2,000,000). Registration must be submitted to the tax office by 10 January of the relevant tax year.
Why did the Band I flat-rate payment decrease in July 2026 and is there a refund?
The Band I monthly payment was reduced from CZK 9,984 to CZK 9,162 effective 1 July 2026 following a legislative change confirmed by the Czech Financial Administration in June 2026. Taxpayers in Band I who paid the higher amount for January through June 2026 are entitled to a refund of CZK 4,932 (six months at CZK 822 per month), which the tax office returns automatically.
Do self-employed persons in the standard regime have to file annual reports to CSSZ and their health insurer?
Yes. Self-employed persons in the standard regime must file an annual income tax return with the tax office and submit a statement of income and expenses (Prehled) to both the social security administration (CSSZ) and their health insurance company. Any difference between actual insurance due and advances paid is settled as an additional payment or returned as a refund. In the flat-rate tax regime these obligations do not apply.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 104 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
12 sources
- Ministerstvo prace a socialnich veci (via sagit.cz) — Sdeleni MPSV c. 356/2025 Sb. o vyhlaseni minimalni mzdy pro rok 2026
- CSSZ — Maximalni vymerovaci zaklad CSSZ 2026 (2,350,416 / 48 = 48,967)
- Vlada CR (via sagit.cz) — NV c. 365/2025 Sb. - vseobecny vymerovaci zaklad 2024 a prepocitaci koeficient 2026
- Vlada CR (via sagit.cz) — NV c. 285/2024 Sb. o koeficientu pro vypocet minimalni mzdy v roce 2025 a 2026
- Financni sprava CR — Dan z prijmu - zamestnanci a zamestnavatele - obecne informace
- CSSZ — CSSZ - Vyse a sazba pojistneho: employee 7.1%
- VZP CR — VZP: Pojistne se vypocita jako 13,5 % z vymerovacibo zakladu
- Vlada CR (via sagit.cz) — NV c. 357/2025 Sb. - vymerovaci zaklad pro zdravi pojisteni platene statem 2026
- CSSZ — Annual VZ = 50% of (income - expenses)
- CSSZ — CSSZ: Minimalni mesicni vymerovaci zaklad hlavni cinnost Jan-Jun 2026: 19,587 CZK
- CSSZ — CSSZ: OSVC voluntary sickness insurance rate 2.7%
- VZP CR — VZP: Pojistne se pocita jako 13,5% z vymerovacibo zakladu, kterym je 50% prijmu ze samostatne cinnosti po odpoctu vydaju
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
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