This section is under construction — the data may be inaccurate
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OSVČ Calculator
Calculate how much of an OSVČ's income will remain "net" after tax and deductions. 2026 rates — taking into account the reduction of zálohy (advance payments) from July.
Your details
Kč
Expenses
Deduction cap: 1 200 000 Kč
Credit: 15 204 / 22 320 / 27 840 Kč for the 1st / 2nd / 3rd child. Only one parent can claim it.
Vedlejší činnost (side activity)
you have a job / studies / parental leave → lower minimum base
New OSVČ (first year)
lower social záloha of 3 575 Kč; the yearly total stays the same
Daňový základ (tax base): 360 000 Kč
Social base (55%): 205 668 Kč · health base (50%): 293 802 Kč
Social base (55%): 205 668 Kč · health base (50%): 293 802 Kč
Net in your pocket · year
777 122 Kč
≈ 64 760 Kč per month
Daň z příjmu (after credits)23 160 Kč
Sociální 29,2% / year60 055 Kč
Zdravotní 13,5% / year39 663 Kč
Flat-rate expenses (included)540 000 Kč
Effective rate13,7%
Social záloha / month
5 005 Kč
by the last day of the month
Health záloha / month
3 306 Kč
from the 1st to the 8th of the next month
The rates changed in the middle of 2026. The minimum base went up from 35% to 40% on 01.01.2026, but on 01.07.2026 it went back to 35% — retroactively from January. The figures above use the July (current) rates.
For January–June you overpaid 4 290 Kč in social contributions (6 × 715 Kč). The overpayment is not refunded automatically — you need a written request to the OSSZ (within 60 days), or an offset, or it can be spread over the rest of the year, or settled in the annual přehled.
For January–June you overpaid 4 290 Kč in social contributions (6 × 715 Kč). The overpayment is not refunded automatically — you need a written request to the OSSZ (within 60 days), or an offset, or it can be spread over the rest of the year, or settled in the annual přehled.
This is an estimate, not tax advice. It leaves out odpočty (úroky, dary, penzijko), nemocenské (voluntary, min. 243 Kč/month), the spouse credit and DPH. Check it with your účetní or at financnisprava.gov.cz.
An indicative calculation using 2026 rates. This is not tax advice — check it against financnisprava.gov.cz or with your accountant.
Valid for 2026Source: financnisprava.gov.czReviewed by the KOMPAS editorial team
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