The regimes we model
For a sole trader, MoneySky compares the flat-rate expense bands against actual expenses and against paušální daň, and shows the resulting income tax, social and health insurance side by side.
- Flat-rate expenses at 40, 60 and 80 percent, with the statutory caps applied
- Actual expenses from your own transaction data
- Paušální daň, with the tier estimated from your income. The statutory tier also depends on the type of activity.
- Limited company: corporate income tax, director salary and dividend withholding