Regimes: 4
Paušální daň (paušální režim)
OpenFor the self-employed
One monthly payment instead of income tax, pension and health insurance and returns: CZK 9,162 / 16,745 / 27,139 in 2026
Details
- Who
- Self-employed persons (OSVČ) whose self-employment income in the prior year did not exceed CZK 2,000,000, who are not VAT payers, not partners in a v.o.s. or general partners in a k.s., and have no other income except exempt, withholding-taxed and up to CZK 50,000 of capital, rental and other income.
- How it works
- A single monthly payment replacing income tax, pension and health insurance and returns: in 2026 band I — CZK 9,162 (reduced from CZK 9,984 from 1.7.2026 retroactively to 1.1.2026), band II — CZK 16,745, band III — CZK 27,139. Band I — income up to CZK 1m (up to 1.5m / 2m if at least 75% of income qualifies for 80%/60% or 80% flat-rate expenses), band II — up to CZK 1.5m (up to 2m at 80%/60%), band III — up to CZK 2m.
- How to opt in
- File the oznámení o vstupu do paušálního režimu by 10 January (new self-employed: by the day they start), choosing a band; electronically (mandatory if you have a data box), by post or in person. Payments are due by the 20th of each month.
- Limits and risks
- You cannot be VAT-registered or have employment income (except income taxed by withholding); the payment does not depend on actual income — with low income the standard regime may be cheaper; if income exceeds the band limit you must pay more or file a return.
- Legal basis
- Zákon č. 586/1992 Sb., o daních z příjmů, § 2a, § 7a, § 38lc; Finanční správa: Informace k institutu paušální daně pro rok 2025 a 2026
- Checked
- 4 November 2026
Výdaje procentem z příjmů (výdajové paušály)
OpenFor the self-employed
Deduct 80 / 60 / 40 / 30% of income instead of actual expenses
Details
- Who
- Self-employed persons with income from self-employment (trades, liberal professions, rental of business assets) who do not keep records of actual costs.
- How it works
- Instead of actual costs, a percentage of income is deducted: 80% — crafts and agriculture (max CZK 1,600,000), 60% — other trades (max CZK 1,200,000), 40% — liberal professions and other self-employment (max CZK 800,000), 30% — rental of business assets (max CZK 600,000); the rest is taxed at 15%/23% with the taxpayer credit.
- How to opt in
- Chosen in the annual return without a separate application; you must keep records of income and receivables; the method cannot be changed retroactively.
- Limits and risks
- Caps on deductible amounts: CZK 1,600,000 (80%), 1,200,000 (60%), 800,000 (40%), 600,000 (30%); they are deemed to cover all expenses; self-employed social and health contributions are paid separately.
- Legal basis
- Zákon č. 586/1992 Sb., o daních z příjmů, § 7 odst. 7–8
- Checked
- 4 November 2026
Osvobození příjmů z prodeje cenných papírů (časový test a limit 100 000 Kč)
OpenFor investors
0% tax on selling securities after 3 years of holding or on sales up to CZK 100,000 a year
Details
- Who
- Individuals selling shares, bonds, fund units and other securities (and crypto-assets) that are not business assets.
- How it works
- Gains on selling a security are exempt if more than 3 years passed between purchase and sale (5 years for a kmenový list). Regardless of holding time, sales are exempt if total securities proceeds in the year do not exceed CZK 100,000. For crypto-assets the same 3 years and CZK 100,000 apply, but the 3-year exemption is capped at CZK 40,000,000 a year. Exempt income above CZK 5,000,000 must be reported to the tax office by the return deadline.
- How to opt in
- Applies automatically, no application; keep proof of the purchase date. If a single exempt income exceeds CZK 5,000,000, file the oznámení o osvobozených příjmech by the return deadline.
- Limits and risks
- Does not cover securities held as business assets (until 3 years after the business ends) or acquired through a qualified employee option; dividends and interest remain taxable; failing to report exempt income is penalised.
- Legal basis
- Zákon č. 586/1992 Sb., o daních z příjmů, § 4 odst. 1 písm. t), u), zj), zk), § 4 odst. 3, § 38v
- Checked
- 4 November 2026
Odpočet příspěvků na produkty spoření na stáří (penzijní spoření, životní pojištění, dlouhodobý investiční produkt)
OpenFor investors
Tax base reduced by up to CZK 48,000 a year (up to CZK 7,200 of tax at the 15% rate)
Details
- Who
- Czech residents (and EU/EEA residents with at least 90% of their income from Czechia) who pay into retirement savings: penzijní připojištění, doplňkové penzijní spoření, private life insurance, the long-term investment product (DIP) or long-term care insurance.
- How it works
- Contributions of up to CZK 48,000 a year in total can be deducted from the tax base. The product must not pay out before 120 months and not before the year you turn 60. For penzijní připojištění and doplňkové penzijní spoření only the part of the contribution above the amount that earns the maximum state contribution is deductible. If you withdraw early, the relief must be paid back through a tax return.
- How to opt in
- Claimed in the annual return (or the employer’s annual tax reconciliation) with the provider’s confirmation of contributions paid.
- Limits and risks
- The CZK 48,000 cap is shared by all products and long-term care insurance; early withdrawal means paying the relief back; non-residents outside the EU/EEA are not eligible.
- Legal basis
- Zákon č. 586/1992 Sb., o daních z příjmů, § 15 odst. 6–8, § 15a, § 15b, § 38g odst. 5
- Checked
- 4 November 2026
DoubleTaxation