Paušální daň (flat-rate tax) is one monthly payment that replaces tax, social, and health contributions. You do not need to submit any declarations or summaries.
How much to pay in 2026
- I. band: 9,984 CZK (January–June) → 9,162 CZK (from July 2026)
- II. band: 16,745 CZK (no change)
- III. band: 27,139 CZK (no change)
The composition of the 1st band from July: 100 CZK tax + 3,306 CZK health + 5,756 CZK social. So, the actual tax is one hundred crowns, the rest are contributions.
Income limits from the previous year
- I: up to 1,000,000 CZK (any activity) / up to 1,500,000 if ≥75% under 80% or 60% flat-rate / up to 2,000,000 if ≥75% under 80%
- II: up to 1,500,000 (any) / up to 2,000,000 if ≥75% under 80% or 60%
- III: up to 2,000,000
Deadlines
- Entering and exiting the regime — by January 12, 2026.
- Payment — by the 20th day of each month.
Who cannot use it
VAT payer or required to register (🔑 identified person — CAN) · income over 2,000,000 CZK · partner in a general partnership (v.o.s.) / general partner in a limited partnership (k.s.) · person in insolvency · income from employment (except for withholding tax).
🔴 The price of convenience
- You cannot use tax reliefs — 30,840 CZK for the taxpayer is lost;
- You cannot use the child tax bonus;
- You cannot use deductions (mortgage interest, gifts, pension savings);
- You pay the same amount even with a loss;
- You cannot be a VAT payer.
Not beneficial for families with children and with low profit margins.
