Czech flat tax 2027: CZK 9,661, the EET surcharge, 11 January

In 2027 the self-employed in Czechia pay CZK 9,661 a month in band 1 of the paušální daň (flat-tax regime), CZK 16,745 in band 2 and CZK 27,139 in band 3. To enter the regime, change band, or pay a CZK 1,400 surcharge in band 1 instead of recording sales, you must tell the tax office by Monday 11 January 2027.

Law as of 11 November 2026

The paušální daň is one monthly payment that covers income tax, social (pension) insurance and health insurance (§ 2a and § 38lk of Act No. 586/1992 Coll. on Income Taxes, ZDP). Two things change for 2027: band 1 gets more expensive because the statutory average wage rises (Government Regulation No. 177/2026 Coll.), and from 1 January 2027 Act No. 180/2026 Coll. on sales recording (EET) applies, which adds an "EET off" surcharge to the flat-tax regime.

The flat tax 2027 at a glance

Legal basis: § 38lk ZDP, § 14(3) of Act No. 589/1992 Coll., § 3a(5) of Act No. 592/1992 Coll. and § 2b ZDP as amended by Act No. 180/2026 Coll.

How band 1 is built: the average wage for 2027 is CZK 51,663. The minimum assessment base for the self-employed is 35 % of it, CZK 18,083; in band 1 it is raised by 15 % to CZK 20,796, and social insurance is 29.2 % of that, CZK 6,073. Health insurance is 13.5 % of half the average wage (CZK 25,831.50), CZK 3,488. The Czech Social Security Administration (ČSSZ) calculates 2026 the same way (CZK 19,710 × 29.2 % = CZK 5,756). Bands 2 and 3 have fixed assessment bases in the law, so their amounts do not change.

What already changed in 2026

Act No. 90/2026 Coll. took the minimum assessment base for main-activity self-employed people back to 35 % of the average wage from 1 July 2026 (40 % had been planned). Band 1 for all of 2026 therefore fell from CZK 9,984 to CZK 9,162, backdated to January. January to June left an overpayment of CZK 4,932 (6 × CZK 822), which can be set against later payments. Many calculators and articles still show the old CZK 9,984.

Who can use the flat tax

A self-employed person (OSVČ) can enter the regime if they (§ 2a(1) and § 7a ZDP):

1. have self-employment income and are insured for pension and health insurance as self-employed,
2. are not a VAT payer and have no duty to register for VAT; an identifikovaná osoba (VAT-identified person) may enter,
3. are not a partner in a general partnership (v.o.s.) or a general partner in a limited partnership (k.s.),
4. are not in insolvency,
5. have no employment income, except income taxed by withholding,
6. have no more than CZK 50,000 a year of other income (capital, rental and other income); tax-exempt income does not count.

Income limits per band

What counts is self-employment income in the previous year (§ 2a(5) ZDP). The limits do not change for 2027.

The 80 % flat-expense rate (výdajový paušál) applies to craft trades and farming, 60 % to other trades, and 40 % to other self-employment such as liberal professions (§ 7(7) ZDP).

The CZK 1,400 surcharge instead of sales recording

From 1 January 2027 sales are recorded again (EET). Payments received in person are recorded: cash, card and other cashless payments on the spot, and meal vouchers. Ordinary bank transfers and invoices paid at a distance are not recorded (Act No. 180/2026 Coll.).

A band-1 flat-tax payer whose self-employment income in the previous year was no more than CZK 1,000,000 can opt out of recording. The price is a surcharge (přirážka) of CZK 1,400 a month, CZK 16,800 a year, paid with the flat tax. The surcharge is notified by the 10th day of the year (for 2027 by 11 January) or in the notice of entry or band change (§ 2b ZDP as in force from 1 January 2027).

The surcharge only makes sense for people who take payments they would otherwise have to record. If you are paid only by bank transfer, there is nothing to record and no surcharge to pay. Bands 2 and 3 cannot opt out this way.

Deadlines for 2027

1. By Monday 11 January 2027: notice of entry into the flat-tax regime, of a band change, of exit, and of the surcharge. The deadline is 10 January, a Sunday, so it moves to the next working day (§ 38lc, § 38lda, § 38le ZDP; § 33(4) of the Tax Procedure Code). A late notice is void.
2. Starting a business during the year: notice by the day the activity starts at the latest (§ 38lc(2) ZDP).
3. By the 20th of each month: the flat-tax payment, first for January by 20 January 2027 (§ 38lk(5) ZDP).
4. Staying in the same band without the surcharge: no notice needed.

Worked example: flat tax or the standard regime with flat expenses?

Simplified examples for 2027: main-activity self-employed, 60 % flat expenses, only the basic personal tax credit (sleva na poplatníka) of CZK 30,840, no other income, no surcharge.

Income CZK 900,000. In the standard regime the profit is CZK 360,000. Tax: 15 % = CZK 54,000, CZK 23,160 after the credit. Social insurance: 55 % of profit is CZK 198,000, below the annual minimum base of CZK 216,996, so the minimum of CZK 63,363 applies. Health insurance: 50 % of profit is CZK 180,000, below the minimum of CZK 309,978, so CZK 41,848. Total CZK 128,371. Band 1 of the flat tax costs CZK 115,932, which is CZK 12,439 less, and there is no tax return and no annual insurance statements.

Income CZK 300,000. The profit is CZK 120,000. Tax: 15 % = CZK 18,000, which the credit reduces to zero. Social and health insurance are at the minimum: CZK 63,363 and CZK 41,848. Total CZK 105,211. The flat tax would cost CZK 115,932, which is CZK 10,721 more.

The flat tax pays off mainly when profit is above the minimum assessment bases. Below them, the standard regime charges only the minimums, while band 1 includes social insurance 15 % above the minimum.

When the flat-tax regime ends

The regime ends by itself at the end of the year if income exceeds the band limit (unless the tax still equals the flat tax), if the payer becomes a VAT payer, a v.o.s. partner or a k.s. general partner, or goes into insolvency. It ends at the end of a month if the payer stops being self-employed for pension or health insurance (§ 2a(8) ZDP). The end of the regime is notified to the tax office within 15 days (§ 38lg ZDP).

Norman in Czechia

Norman is an AI bookkeeping app for the self-employed and small companies. In Germany and Poland it already reads receipts and bank transactions, writes invoices and prepares tax returns; you review and approve. The Czech launch is in preparation. Until then, the free guides on Czech law help, and here is everything about Norman's launch in Czechia.

Frequently asked questions

How much is the Czech flat tax in 2027?

CZK 9,661 a month in band 1, or CZK 11,061 with the surcharge instead of sales recording. CZK 16,745 in band 2 and CZK 27,139 in band 3, the same as in 2026.

When is the deadline to join the flat tax for 2027?

Monday 11 January 2027. Band changes, exits and the surcharge instead of sales recording are notified by the same day. A late notice is void.

What is "EET off" and the CZK 1,400 surcharge?

A band-1 payer with previous-year income up to CZK 1,000,000 can pay a surcharge of CZK 1,400 a month instead of recording sales. It only matters for cash or card payments taken in person; bank transfers are not recorded.

Can I use the flat tax if I am a VAT payer?

No. A VAT payer, or anyone who must register for VAT, cannot enter the regime. A VAT-identified person, for example because of advertising bought from foreign companies, can.

Do I file a tax return and insurance statements in the flat-tax regime?

No, as long as your tax equals the flat tax. You then file no tax return and no annual statements (přehledy) for ČSSZ or your health insurer (§ 15(1) of Act No. 589/1992 Coll., § 24(2) of Act No. 592/1992 Coll.).