Which expense band applies to me?

It depends on your registered activity. Craft trades are typically 80 percent, other trades 60 percent, and most free professions and independent activities 40 percent. Each band has a statutory cap, which this calculator applies.

Does the calculator include social and health insurance?

Yes. Both are calculated from the assessment base for the selected year, with the statutory minimums applied, and are shown as separate lines.

Can I use paušální daň?

Paušální daň is available below an income ceiling and excludes most other deductions and credits. The calculator marks the regime as ineligible when your income is above the ceiling for that year.

Is the result binding?

No. It is a calculation based on the figures you enter and the published rates for the year. Your actual liability depends on your full circumstances, and you remain responsible for what you file.

Free tool

Czech freelancer tax calculator

Enter a year of income and see what an OSVČ pays under each regime: flat-rate expenses at 40, 60 and 80 percent, actual expenses, and paušální daň. Income tax, social and health insurance are shown separately.

Worked example: 1 200 000 CZK of income in 2026

Tax Comparison

40% Expense Deduction

Gross income: 1 200 000 Kč
Expenses: 480 000 Kč
Tax base: 720 000 Kč
Social insurance base: 396 000 Kč
Health insurance base: 360 000 Kč
Income tax: 77 160 Kč
Tax credit: -30 840 Kč
Social insurance: 115 632 Kč
Health insurance: 48 600 Kč
Total Tax: 241 392 Kč
Net Income: 958 608 Kč
Effective Tax Rate: 20.12%

60% Expense Deduction

Gross income: 1 200 000 Kč
Expenses: 720 000 Kč
Tax base: 480 000 Kč
Social insurance base: 264 000 Kč
Health insurance base: 293 808 Kč
Income tax: 41 160 Kč
Tax credit: -30 840 Kč
Social insurance: 77 088 Kč
Health insurance: 39 665 Kč
Total Tax: 157 913 Kč
Net Income: 1 042 087 Kč
Effective Tax Rate: 13.16%

80% Expense Deduction

Gross income: 1 200 000 Kč
Expenses: 960 000 Kč
Tax base: 240 000 Kč
Social insurance base: 205 668 Kč
Health insurance base: 293 808 Kč
Income tax: 5 160 Kč
Tax credit: -30 840 Kč
Social insurance: 60 056 Kč
Health insurance: 39 665 Kč
Total Tax: 104 881 Kč
Net Income: 1 095 119 Kč
Effective Tax Rate: 8.74%

Flat Rate Taxband 2

Gross income: 1 200 000 Kč
Tax base: 1 200 000 Kč
Income tax: 59 556 Kč
Social insurance: 98 292 Kč
Health insurance: 43 092 Kč
Total Tax: 200 940 Kč
Net Income: 999 060 Kč
Effective Tax Rate: 16.74%

Disclaimer

This calculator provides estimates for informational purposes only. Consult a tax advisor for your specific situation.

What the calculator does

It applies the statutory rates for the selected year to your income, resolves the expense deduction for each regime with the caps applied, and derives the assessment bases for social and health insurance from the resulting tax base.

Why the regimes differ so much

Flat-rate expenses reduce your tax base without any receipts, but each band is capped and only certain activities qualify for the higher bands. Paušální daň replaces income tax and both insurance payments with a single monthly amount, but it is only available below an income ceiling and blocks most deductions.

From estimate to filing

Inside MoneySky the same comparison runs against your real invoices and bank transactions rather than a number you typed, and updates as the year progresses.

Frequently asked questions

Which expense band applies to me?: It depends on your registered activity. Craft trades are typically 80 percent, other trades 60 percent, and most free professions and independent activities 40 percent. Each band has a statutory cap, which this calculator applies.
Does the calculator include social and health insurance?: Yes. Both are calculated from the assessment base for the selected year, with the statutory minimums applied, and are shown as separate lines.
Can I use paušální daň?: Paušální daň is available below an income ceiling and excludes most other deductions and credits. The calculator marks the regime as ineligible when your income is above the ceiling for that year.
Is the result binding?: No. It is a calculation based on the figures you enter and the published rates for the year. Your actual liability depends on your full circumstances, and you remain responsible for what you file.