Self‑employed calculator 2026
See whether flat tax or standard levies with expense allowance works better for you.
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Self‑employed contributions in 2026: what changes?
The year 2026 brings new minimum advances for social and health insurance for self‑employed persons. These amounts are based on average wage and increase annually.
Flat tax: everything in one payment
Many self‑employed choose the flat tax. In one monthly payment you cover income tax, health and social insurance. You avoid filing tax returns and reports.
The flat tax has three bands based on income:
- Band 1: Income up to CZK 1M (or CZK 1.5M with 80% expense rate).
- Band 2: Income up to CZK 1.5M (or CZK 2M).
- Band 3: Income up to CZK 2M.
Expense allowances
If you don’t use the flat tax and don’t keep detailed records, you can apply expenses as a percentage of income:
- 80%: Craft trades and agriculture.
- 60%: Other trades (free, regulated, licensed).
- 40%: Liberal professions (authors, experts, artists).
- 30%: Rental income.
Frequently asked questions
What's the difference between flat tax and expense allowance?
Flat tax is one fixed payment including tax and insurance. Expense allowance reduces the tax base by a percentage of income.
Does the calculator account for secondary activity?
The calculation is indicative for the main activity. Secondary activity can have different minimum contributions.
Can I make a final decision based on the result?
No, it is an informational comparison. Consider your specific conditions and current legislation.