1,000,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,000,000 CZK a year, about 83,333 CZK a month, keeps roughly 866,935 CZK after income tax, social security, and health insurance when the 60% lump-sum allowance applies. That is 86.7% of revenue, before any real business costs. Under flat tax Band 1 the fixed payments total 109,944 CZK, so the flat tax is cheaper by 23,121 CZK.

Figures use the 2026 rules for primary activity, a full year, the basic taxpayer credit only, and no other deductions. Add children, a spouse credit, or actual expenses in the calculator to see your own case.

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Net income at 1,000,000 CZK by expense category

The lump-sum rate is set by your type of activity, not chosen freely. Most IT, consulting, and other trade-licence work uses 60%. Liberal professions and copyright income use 40%. Crafts and agriculture use 80%.

60% expense category

Most other trade-licence activities, including IT and consulting

Flat tax saves 23 121 Kč

Lump-sum expenses (60%): 600 000 Kč
Taxable base: 400 000 Kč
Income tax after basic credit: 29 160 Kč
Social insurance (ČSSZ): 64 241 Kč
Health insurance: 39 664 Kč
Total levies: 133 065 Kč
Cash retained: 866 935 Kč
Per month: 72 245 Kč
Retained before business costs: 86.7%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 890 056 Kč retained. No credits, deductions, or tax return.

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40% expense category

Other self-employment, liberal professions, copyright income, and artistic activities

Flat tax saves 86 076 Kč

Lump-sum expenses (40%): 400 000 Kč
Taxable base: 600 000 Kč
Income tax after basic credit: 59 160 Kč
Social insurance (ČSSZ): 96 360 Kč
Health insurance: 40 500 Kč
Total levies: 196 020 Kč
Cash retained: 803 980 Kč
Per month: 66 998 Kč
Retained before business costs: 80.4%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 890 056 Kč retained. No credits, deductions, or tax return.

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80% expense category

Selected craft trades, agriculture, forestry, and water management

Standard regime saves 10 224 Kč

Lump-sum expenses (80%): 800 000 Kč
Taxable base: 200 000 Kč
Income tax after basic credit: 0 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 99 720 Kč
Cash retained: 900 280 Kč
Per month: 75 023 Kč
Retained before business costs: 90.0%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 890 056 Kč retained. No credits, deductions, or tax return.

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What changes at 1,000,000 CZK

1,000,000 CZK is the top of Band 1 for every category. One more koruna of revenue moves a 40% activity into Band 2, which costs 90,996 CZK more per year.
For 80% activities the statutory minimum social-insurance base is higher than 55% of profit, so the 5,005 CZK monthly minimum sets the pension bill rather than your revenue.

Side-by-side summary

Regime	Income tax	Social	Health	Total levies	Cash retained	Monthly
Lump-sum 60%	29 160 Kč	64 241 Kč	39 664 Kč	133 065 Kč	866 935 Kč	72 245 Kč
Lump-sum 40%	59 160 Kč	96 360 Kč	40 500 Kč	196 020 Kč	803 980 Kč	66 998 Kč
Lump-sum 80%	0 Kč	60 056 Kč	39 664 Kč	99 720 Kč	900 280 Kč	75 023 Kč
Flat tax Band 1for 60%, 40%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	890 056 Kč	74 171 Kč

Cash retained is revenue minus tax and mandatory insurance. It is not profit: real business costs, VAT, and voluntary sickness insurance are not deducted. See the methodology for every assumption.