Flat tax or flat-rate expenses? Czech calculator 2026 and 2027
Enter your annual income and type of activity: the calculator compares the paušální daň (flat-tax regime) with tax and insurance under flat-rate expenses, including the CZK 1,400 EET off surcharge. Free, no account, runs in your browser.
Law as of 12 November 2026. § 2a, § 7, § 7a, § 16, § 35ba and § 38lk ZDP (Income Tax Act); Acts No. 589/1992 Coll. and 592/1992 Coll.; Act No. 90/2026 Coll. and Act No. 180/2026 Coll. 2027 values derived from government regulation No. 177/2026 Coll.
Your figures
Income for the whole year without VAT. The calculator assumes a main activity and no other income.
Result
The flat tax is cheaper by
12 439 CZK a year
- Flat tax, band 19 661 CZK per month
- Per year115 932 CZK
- Flat-rate expenses60 %
- Flat-rate expenses540 000 CZK
- Profit (tax base)360 000 CZK
- Income tax after the credit23 160 CZK
- Social insurance (minimum)63 363 CZK
- Health insurance (minimum)41 848 CZK
- Total per year128 371 CZK
With the flat tax you file no tax return and no annual insurance statements (přehledy) for ČSSZ and your health insurer.
From 1 January 2027, anyone using flat-rate expenses who takes payments in person, in cash or by card on the spot, must record sales in EET.
File the notice to enter the flat-tax regime, change band or pay the surcharge for 2027 by Monday 11 January 2027.
The 2027 values are derived from government regulation No. 177/2026 Coll. The authorities publish them in December.
How we calculate
1. Flat-rate expenses and profit
We deduct the výdajový paušál (flat-rate expenses) from your income: 80 %, 60 %, 40 % or 30 % by type of activity, up to the legal cap (CZK 1,600,000, 1,200,000, 800,000 or 600,000). What is left is your profit, the partial tax base (§ 7 odst. 7 ZDP).
2. Income tax
We round the tax base down to whole hundreds and apply 15 %, and 23 % above 36 times the average wage (§ 16 ZDP). Then we deduct the sleva na poplatníka (basic personal tax credit) of CZK 30,840 (§ 35ba ZDP).
3. Social and health insurance
Social insurance is 29.2 % of 55 % of profit, at least on the annual minimum (12 × 35 % of the average wage). Health insurance is 13.5 % of 50 % of profit, at least on 12 × 50 % of the average wage. Both are rounded up to whole crowns.
4. Flat tax and surcharge
We find your band from your income and type of activity (§ 2a odst. 5 ZDP). The annual flat tax is 12 monthly payments: CZK 9,661, 16,745 or 27,139 in 2027. From 2027, band 1 payers with income up to CZK 1,000,000 can pay a surcharge of CZK 1,400 a month instead of recording sales in EET.
What the calculator assumes
- You are self-employed (OSVČ) as your main activity for the whole year and have no other taxable income.
- We find the flat-tax band from the income you enter. Entry into the regime depends on the previous year's income; staying in it depends on the current year's.
- We include only the basic personal tax credit. In the flat-tax regime your tax equals the flat tax (§ 7a ZDP), so child benefits and other credits cannot be claimed. If you have them, flat-rate expenses come out better than the result shows.
- We do not include the reduced minimum for new self-employed people, side activity or sickness insurance, which is voluntary.
- We do not include the sales recording credit that self-employed people outside the flat-tax regime claim in their first year of recording sales (up to CZK 5,000, § 35be ZDP).
- Only self-employed people who are not VAT payers and have no duty to register for VAT can use the flat tax.
- The 2027 values are derived from government regulation No. 177/2026 Coll. The Financial Administration, ČSSZ (social security administration) and the health insurers publish them in December.
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.
Frequently asked questions about the flat tax
When does the flat tax pay off in Czechia?
When your profit is above the minimum insurance bases. With a low profit, flat-rate expenses mean you pay only the minimum insurance, and the flat tax costs more. In 2027, for example, with CZK 900,000 income and 60 % expenses the flat tax saves CZK 12,439; with CZK 300,000 it costs CZK 10,721 more.
How much is the flat tax in 2027?
CZK 9,661 a month in band 1 by the derived values, CZK 16,745 in band 2 and CZK 27,139 in band 3. With the EET off surcharge, band 1 costs CZK 1,400 a month more.
What is the deadline to register for the flat tax for 2027?
Monday 11 January 2027. The deadline is 10 January, which is a Sunday. A late notice is void. The EET off surcharge is registered by the same deadline.
What is EET off?
Sales recording (EET) returns on 1 January 2027 (Act No. 180/2026 Coll.). Band 1 flat-tax payers whose income in the previous year was up to CZK 1,000,000 can pay a surcharge of CZK 1,400 a month, CZK 16,800 a year, instead of recording sales.
Do I file a tax return with the flat tax?
No, as long as your tax equals the flat tax. You also file no přehledy (annual insurance statements) for ČSSZ and your health insurer. With flat-rate expenses you file the return and both statements every year.
Information, not tax advice. The calculator neither stores nor sends your input.