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 9,984 Kč/mo (~4,754 €/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 5,720 Kč/mo, 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).
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | 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% |