This section is under construction — the data may be inaccurate
📦 Tool · lump-sum
Lump-sum tax or regular regime
Lump-sum — one payment per month, but tax discounts expire. Calculate what is more profitable for you.
Your details
Kč
0 Kč2 200 000 Kč
Sets your pásmo (income band): the limits are higher if ≥75% of your income falls under the 80% or 60% flat expense rate. The limit is based on last year's income.
Spouse with no income
parental leave / not working
Your pásmo (income band): 1 (9 162 Kč/mo)
📦
Better with your numbers
Paušální daň (flat rate)
difference / year
+12 934 Kč
Paušální daň
betterNet / year
790 056 Kč
Pásmo1
Payment / month9 162 Kč
Total / year109 944 Kč
One payment = daň + zdravotní + sociální. No tax return and no přehledy.
Regular regime
Net / year
777 122 Kč
Tax after credits23 160 Kč
Sociální + zdravotní99 718 Kč
Expenses at the flat rate, no receipts needed. You file a DAP + 2 přehledy.
What you lose in the paušál
Sleva na poplatníka30 840 Kč
What the paušál really costs you30 840 Kč
In the paušál no tax credits apply at all: the sleva na poplatníka of 30 840 Kč is lost and the daňový bonus for children is not paid out. In the regular regime that 30 840 Kč would really have cut your tax or come back to you as a payout.
Who CANNOT use it
- Plátce DPH, or anyone required to register
- Income above 2 000 000 Kč
- Společník v.o.s. / komplementář k.s.
- Anyone in insolvency (insolvence)
Identifikovaná osoba — CAN stay in the paušál. It is not the same thing as a plátce DPH.
2026 deadlines
Joining / leaving the scheme12.01.2026
Monthly paymentby the 20th
The 1st pásmo went down from 9 984 to 9 162 Kč on 01.07.2026, retroactively from January. The overpayment for January–June is 4 932 Kč (6 × 822 Kč); it is not refunded automatically — you have to ask in writing. The 2nd and 3rd pásmo did not change.
This is an estimate, not tax advice. The comparison runs both regimes with flat-rate expenses for your type of activity; the regular regime is shown without deductions (úroky, dary, penzijko) and without the spouse credit. 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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