What is OSVČ and what do you have to pay
OSVČ (osoba samostatně výdělečně činná) is the Czech term for a self-employed person: a sole trader (živnostník), freelancer or professional. After the year ends, an OSVČ files an income tax return with the tax office (finanční úřad) and insurance overviews with the Czech Social Security Administration (ČSSZ) and their health insurance company. The calculator above shows what you will pay for 2026 using flat-rate expenses and how much is left to pay after the advances you have already made.
Income tax
The rate is 15% of the tax base (income minus expenses). The part of the base above 36 times the average wage (1 762 812 Kč for 2026) is taxed at 23%. A taxpayer credit of 30 840 Kč a year is deducted from the tax; if you have children, the child tax credit is deducted as well.
Flat-rate expenses of 40%, 60% and 80%
Instead of tracking actual expenses you can claim flat-rate expenses: 80% for agriculture, forestry and skilled trades, 60% for other trade-licence activities, 40% for liberal professions and copyright income. Annual caps apply: at 80% expenses are counted from income of up to 1 600 000 Kč, at 60% up to 1 200 000 Kč, at 40% up to 800 000 Kč.
Social insurance
The contribution is 29.2% of the assessment base, which equals 55% of the tax base. For a main activity the minimum is 5 005 Kč a month, i.e. 60 060 Kč for a full year. New OSVČ in their first three years may, under certain conditions, pay a reduced minimum of 3 575 Kč a month. For a secondary activity social insurance is payable only if the base for the year exceeds 117 521 Kč, and the minimum is 1 574 Kč a month.
Health insurance
The contribution is 13.5% of half of the tax base. For a main activity the minimum is 3 306 Kč a month (39 672 Kč a year). For a secondary activity there is no minimum payment — the contribution is calculated from actual income only.
Child tax credit and tax bonus
The child tax credit for 2026 is 15 204 Kč for the first child, 22 320 Kč for the second and 27 840 Kč for the third and each further child. If the credit is higher than the tax, the difference is paid out as a tax bonus, provided annual income is at least six times the minimum wage (134 400 Kč).
