2027 brings Czech freelancers (OSVČ) higher minimum insurance advances, the return of electronic sales recording, and several tax credits that the 2023 consolidation package abolished and that are now coming back. Here is everything that matters in one place, including the deadlines and what is worth doing before the end of this year.
Average wage and minimum advances
Most freelancer figures are derived from the average wage. For 2027 it comes out of Government Regulation No. 177/2026 Coll. at CZK 51,663, CZK 2,696 more than this year.
| Minimum monthly advance | 2026 (from July) | 2027 |
|---|---|---|
| Social insurance, main activity | CZK 5,005 | CZK 5,281 |
| Health insurance | CZK 3,306 | CZK 3,488 |
| Total | CZK 8,311 | CZK 8,769 |
| Social insurance, secondary activity | CZK 1,574 | CZK 1,660 |
You pay the new amounts for the first time for January 2027, so update your standing orders in December. This affects you if your current advance is below the new minimum. If your advances are based on a higher profit, they change according to your statement for 2026.
New freelancers with a main activity get two kinds of relief. If you were not self employed at all in the previous 20 years, your minimum assessment base in the start year and the two following years is only 25 % of the average wage, so the minimum social insurance advance for 2027 comes to CZK 3,772. And if you were not self employed in at least the previous 5 years, you don't have to pay social insurance advances in the start year and the following year. You still pay the insurance after filing your annual statement, and this exemption does not apply in the flat tax regime.
Freelancers with a secondary activity only pay social insurance once their income exceeds the decisive amount (rozhodná částka). For 2027 it rises to CZK 123,991.
Flat rate tax
Band 1 of the flat rate tax (paušální daň) costs CZK 9,661 a month in 2027; bands 2 and 3 stay at CZK 16,745 and CZK 27,139. You can join until Monday 11 January 2027. New this year is a CZK 1,400 monthly surcharge that lets band 1 taxpayers skip sales recording. When the flat tax beats the standard regime is covered in Czech Flat Rate Tax 2027: Is It Worth It and How to Decide by 11 January.
EET 2.0
From 1 January 2027 you record contact payments: payments received in person or at your premises, whether in cash, by card or by QR code. Invoices that clients pay later by bank transfer are not recorded. You can register your premises and get a certificate from 1 November 2026. Details in EET 2.0 from January 2027: Who Must Record Sales and What to Do Now.
Income tax
The student credit returns at CZK 4,020 a year, for students up to 26 (up to 28 for full time doctoral study).
The childcare credit returns (školkovné), for placing a child in a kindergarten or similar facility. You claim the fees actually paid, capped at the minimum wage, which is CZK 24,900 for 2027.
A new credit for recording sales of up to CZK 5,000 for the first year in which you record.
A higher filing threshold. You only have to file a tax return if your annual taxable income exceeds CZK 100,000 (previously CZK 50,000). Employees who signed the taxpayer declaration with all their employers can have up to CZK 40,000 of side income (previously CZK 20,000) without filing.
The 23 % tax rate threshold rises to a tax base of CZK 1,859,868, which is 36 times the average wage.
The basic taxpayer credit stays at CZK 30,840.
All of these apply for the first time to 2027 income. Your 2026 tax return, filed in spring 2027, follows the existing rules.
VAT
Unpaid invoices. A VAT payer who has not paid a supplier by the end of the third month after the month the invoice was due (previously the sixth) must correct their input VAT deduction. Suppliers, in turn, can correct the VAT on a small unpaid receivable after three months past due instead of six, now for receivables up to CZK 20,000 including VAT (previously CZK 10,000).
Non alcoholic drinks in restaurants move to the reduced 12 % rate.
Registration thresholds are unchanged: CZK 2,000,000 of turnover in a calendar year, and CZK 2,536,500 for registration from the following day. Keep an eye on yours with the Czech VAT threshold calculator.
Deadlines for tax year 2026
| Filing method | Tax return | Statements for social security and health insurer |
|---|---|---|
| On paper | 1 April 2027 | 3 May 2027 |
| Electronically | 3 May 2027 | 3 June 2027 |
| With a tax adviser | 1 July 2027 | 2 August 2027 |
The electronic deadline would fall on Saturday 1 May, so it moves to Monday 3 May. Likewise, the statement deadline with an adviser falls on Sunday 1 August and moves to 2 August.
What to do before the end of 2026
Claim back your social insurance overpayment. The minimum advance dropped from CZK 5,720 to CZK 5,005 in July, and the law lets you get the difference back for January to June as well. If you paid the minimum for the whole half year, that is up to CZK 4,290. Ask your local social security office in writing by 31 December 2026. If you don't, the overpayment is settled with your 2026 statement.
Band 1 flat taxpayers overpaid CZK 822 a month from January to June, CZK 4,932 in total. They can offset it against later flat tax payments or ask the tax office for a refund after the year ends.
Take payments in person? From 1 November, register your premises and get an EET certificate.
Decide on the flat tax and the EET surcharge by 11 January 2027 at the latest.
Update your standing orders for advances from January 2027.
MoneySky calculates your tax position from the invoices and bank transactions you already have in it, and warns you when you are getting close to the VAT threshold. See how it works on Czech taxes.
As of 11 October 2026. Some 2027 amounts have not yet been officially published by the social security administration, health insurers or the Financial Administration and are calculated from the statutory rules. This is not tax advice.