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Czech freelancer net income by revenue, 2026
How much a self-employed person (OSVČ) keeps after income tax, social security, and health insurance at each revenue level from 400,000 CZK to 2,400,000 CZK. Each row links to a full breakdown by expense category and a comparison with the flat-tax regime.
Assumes primary activity for a full year, the basic taxpayer credit only, and no children or other deductions. Flat tax is shown for the 60% category; 40% activities move to a higher band above 1,000,000 CZK.
| Annual revenue | Retained, 60% expenses | Retained, 40% expenses | Flat tax (60% category) | Cheaper for a 60% activity |
|---|---|---|---|---|
| 400,000 CZK | 300 280 Kč75.1% | 295 120 Kč73.8% | 109 944 KčBand 1 | Standard by 10 224 Kč |
| 500,000 CZK | 400 280 Kč80.1% | 386 120 Kč77.2% | 109 944 KčBand 1 | Standard by 10 224 Kč |
| 600,000 CZK | 495 120 Kč82.5% | 477 120 Kč79.5% | 109 944 KčBand 1 | Standard by 5 064 Kč |
| 700,000 CZK | 589 120 Kč84.2% | 560 723 Kč80.1% | 109 944 KčBand 1 | Flat tax by 936 Kč |
| 800,000 CZK | 683 120 Kč85.4% | 642 088 Kč80.3% | 109 944 KčBand 1 | Flat tax by 6 936 Kč |
| 900,000 CZK | 777 120 Kč86.3% | 723 452 Kč80.4% | 109 944 KčBand 1 | Flat tax by 12 936 Kč |
| 1,000,000 CZK | 866 935 Kč86.7% | 803 980 Kč80.4% | 109 944 KčBand 1 | Flat tax by 23 121 Kč |
| 1,100,000 CZK | 954 511 Kč86.8% | 881 293 Kč80.1% | 109 944 KčBand 1 | Flat tax by 35 545 Kč |
| 1,200,000 CZK | 1 042 088 Kč86.8% | 958 607 Kč79.9% | 109 944 KčBand 1 | Flat tax by 47 968 Kč |
| 1,300,000 CZK | 1 129 664 Kč86.9% | 1 035 921 Kč79.7% | 109 944 KčBand 1 | Flat tax by 60 392 Kč |
| 1,400,000 CZK | 1 217 240 Kč86.9% | 1 113 234 Kč79.5% | 109 944 KčBand 1 | Flat tax by 72 816 Kč |
| 1,500,000 CZK | 1 303 980 Kč86.9% | 1 190 548 Kč79.4% | 109 944 KčBand 1 | Flat tax by 86 076 Kč |
| 1,600,000 CZK | 1 388 856 Kč86.8% | 1 267 863 Kč79.2% | 200 940 KčBand 2 | Flat tax by 10 204 Kč |
| 1,700,000 CZK | 1 473 731 Kč86.7% | 1 345 178 Kč79.1% | 200 940 KčBand 2 | Flat tax by 25 329 Kč |
| 1,800,000 CZK | 1 558 607 Kč86.6% | 1 422 492 Kč79.0% | 200 940 KčBand 2 | Flat tax by 40 453 Kč |
| 1,900,000 CZK | 1 643 483 Kč86.5% | 1 499 806 Kč78.9% | 200 940 KčBand 2 | Flat tax by 55 577 Kč |
| 2,000,000 CZK | 1 728 359 Kč86.4% | 1 577 120 Kč78.9% | 200 940 KčBand 2 | Flat tax by 70 701 Kč |
| 2,100,000 CZK | 1 790 548 Kč85.3% | 1 639 310 Kč78.1% | Not available | Standard only |
| 2,200,000 CZK | 1 852 740 Kč84.2% | 1 701 499 Kč77.3% | Not available | Standard only |
| 2,300,000 CZK | 1 914 930 Kč83.3% | 1 763 689 Kč76.7% | Not available | Standard only |
| 2,400,000 CZK | 1 977 120 Kč82.4% | 1 825 879 Kč76.1% | Not available | Standard only |
Retained cash is revenue minus tax and mandatory insurance, before real business costs. Rules verified against official 2026 guidance; see the methodology. These are estimates, not tax advice.