1,100,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,100,000 CZK a year, about 91,667 CZK a month, keeps roughly 954,511 CZK after income tax, social security, and health insurance when the 60% lump-sum allowance applies. That is 86.8% 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 35,545 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.

Calculate with your own details

Net income at 1,100,000 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 35 545 Kč

Lump-sum expenses (60%): 660 000 Kč
Taxable base: 440 000 Kč
Income tax after basic credit: 35 160 Kč
Social insurance (ČSSZ): 70 665 Kč
Health insurance: 39 664 Kč
Total levies: 145 489 Kč
Cash retained: 954 511 Kč
Per month: 79 543 Kč
Retained before business costs: 86.8%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 990 056 Kč retained. No credits, deductions, or tax return.

Open in calculator Try flat tax

40% expense category

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

Flat tax saves 17 767 Kč

Lump-sum expenses (40%): 440 000 Kč
Taxable base: 660 000 Kč
Income tax after basic credit: 68 160 Kč
Social insurance (ČSSZ): 105 997 Kč
Health insurance: 44 550 Kč
Total levies: 218 707 Kč
Cash retained: 881 293 Kč
Per month: 73 441 Kč
Retained before business costs: 80.1%

Flat tax Band 2: 16 745 Kč per month, 200 940 Kč a year, leaving 899 060 Kč retained. No credits, deductions, or tax return.

Open in calculator Try flat tax

80% expense category

Selected craft trades, agriculture, forestry, and water management

Standard regime saves 8 064 Kč

Lump-sum expenses (80%): 880 000 Kč
Taxable base: 220 000 Kč
Income tax after basic credit: 2 160 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 101 880 Kč
Cash retained: 998 120 Kč
Per month: 83 177 Kč
Retained before business costs: 90.7%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 990 056 Kč retained. No credits, deductions, or tax return.

Open in calculator Try flat tax

What changes at 1,100,000 CZK

Above 1,000,000 CZK, 40% activities move to Band 2 at 16,745 CZK per month, while 60% and 80% activities keep Band 1 up to 1,500,000 CZK. The band gap is worth 90,996 CZK a 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%	35 160 Kč	70 665 Kč	39 664 Kč	145 489 Kč	954 511 Kč	79 543 Kč
Lump-sum 40%	68 160 Kč	105 997 Kč	44 550 Kč	218 707 Kč	881 293 Kč	73 441 Kč
Lump-sum 80%	2 160 Kč	60 056 Kč	39 664 Kč	101 880 Kč	998 120 Kč	83 177 Kč
Flat tax Band 1for 60%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	990 056 Kč	82 505 Kč
Flat tax Band 2for 40% activities	59 556 Kč	98 292 Kč	43 092 Kč	200 940 Kč	899 060 Kč	74 922 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.