How much is Czechia’s Band 1 Paušální daň monthly payment in 2026?

In 2026, Band 1 of Czechia’s Paušální daň is 9,162 Kč/mo (109,944 Kč/yr, or ~4,363 €/yr), combining 100 Kč income tax, 5,756 Kč pension insurance (1.15× ČSSZ minimum), and 3,306 Kč VZP health insurance in a single payment with zero annual tax filing.

Who is eligible for Paušální daň in Czechia?

Paušální daň is available to full-time OSVČ (without concurrent employment taxed via standard payroll) whose annual revenue does not exceed 2,000,000 Kč and who are not registered as full domestic VAT (DPH) payers.

When is 60% Výdajový paušál better than Paušální daň in Czechia?

Standard 60% Výdajový paušál is required above 2,000,000 Kč or for side-job OSVČ, and is frequently more tax-efficient for parents claiming Czechia’s refundable child tax credits (Daňové zvýhodnění) or first-year OSVČ paying the reduced 3,575 Kč/mo startup ČSSZ minimum.

Annual Revenue (€)

Czechia — OSVČ Tax Calculator 2026 (Paušální Daň & Výdajový Paušál)

Calculate 2026 Czech self-employed (OSVČ) net income in EUR and CZK across all 3 Paušální daň monthly bands and standard 60% / 80% / 40% Výdajový paušál lump-sum expenses.

2026 Statutory Benchmark Table & Official FAQ — Czechia — OSVČ Tax Calculator 2026 (Paušální Daň & Výdajový Paušál)

Czechia — OSVČ Tax Calculator 2026 (Paušální Daň & Výdajový Paušál)

Calculate 2026 Czech self-employed (OSVČ) net income in EUR and CZK across all 3 Paušální daň monthly bands and standard 60% / 80% / 40% Výdajový paušál lump-sum expenses.

Paušální Daň 2026 (≤2,000,000 Kč/yr, full-time non-VAT OSVČ): Band 1 at 9,162 Kč/mo (~4,363 €/yr all-in tax + ČSSZ + VZP), Band 2 at 16,745 Kč/mo, and Band 3 at 27,139 Kč/mo.
Výdajový Paušál (40% / 60% / 80%): 60% lump-sum deduction for IT & free trades (capped at 1,200,000 Kč deduction), 15%/23% DPFO minus 30,840 Kč taxpayer credit, ČSSZ 29.2% on 55% profit (min 5,005 Kč/mo on 35% avg-wage floor, or 3,575 Kč/mo for new OSVČ), and VZP 13.5% on 50% profit (min 3,306 Kč/mo).
VAT & Family Credits: 2,000,000 Kč/yr (~79,365 €) domestic DPH (21% VAT) ceiling; Výdajový paušál preserves refundable Daňové zvýhodnění child tax bonuses (15,204 / 22,320 / 27,840 Kč).

Czechia — OSVČ Tax Calculator 2026 (Paušální Daň & Výdajový Paušál)
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	25,637.14 €	2,136.43 €/mo	47.62 €	4,315.24 €	14.5%
60,000.00 €	52,149.41 €	4,345.78 €/mo	2,376.19 €	5,474.40 €	13.1%
85,000.00 €	72,090.01 €	6,007.50 €/mo	4,383.33 €	8,526.66 €	15.2%
100,000.00 €	81,418.58 €	6,784.88 €/mo	6,633.33 €	11,948.09 €	18.6%
120,000.00 €	93,662.27 €	7,805.18 €/mo	9,827.58 €	16,510.15 €	21.9%

How much is Czechia’s Band 1 Paušální daň monthly payment in 2026?: In 2026, Band 1 of Czechia’s Paušální daň is 9,162 Kč/mo (109,944 Kč/yr, or ~4,363 €/yr), combining 100 Kč income tax, 5,756 Kč pension insurance (1.15× ČSSZ minimum), and 3,306 Kč VZP health insurance in a single payment with zero annual tax filing.
Who is eligible for Paušální daň in Czechia?: Paušální daň is available to full-time OSVČ (without concurrent employment taxed via standard payroll) whose annual revenue does not exceed 2,000,000 Kč and who are not registered as full domestic VAT (DPH) payers.
When is 60% Výdajový paušál better than Paušální daň in Czechia?: Standard 60% Výdajový paušál is required above 2,000,000 Kč or for side-job OSVČ, and is frequently more tax-efficient for parents claiming Czechia’s refundable child tax credits (Daňové zvýhodnění) or first-year OSVČ paying the reduced 3,575 Kč/mo startup ČSSZ minimum.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Finanční správa ČR — Paušální daň (OSVČ) ↗ ČSSZ — Česká správa sociálního zabezpečení ↗