1,200,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,200,000 CZK a year, about 100,000 CZK a month, keeps roughly 1,042,088 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 47,968 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 1,200,000 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 47 968 Kč

Lump-sum expenses (60%): 720 000 Kč
Taxable base: 480 000 Kč
Income tax after basic credit: 41 160 Kč
Social insurance (ČSSZ): 77 088 Kč
Health insurance: 39 664 Kč
Total levies: 157 912 Kč
Cash retained: 1 042 088 Kč
Per month: 86 841 Kč
Retained before business costs: 86.8%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 090 056 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 40 453 Kč

Lump-sum expenses (40%): 480 000 Kč
Taxable base: 720 000 Kč
Income tax after basic credit: 77 160 Kč
Social insurance (ČSSZ): 115 633 Kč
Health insurance: 48 600 Kč
Total levies: 241 393 Kč
Cash retained: 958 607 Kč
Per month: 79 884 Kč
Retained before business costs: 79.9%

Flat tax Band 2: 16 745 Kč per month, 200 940 Kč a year, leaving 999 060 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 5 064 Kč

Lump-sum expenses (80%): 960 000 Kč
Taxable base: 240 000 Kč
Income tax after basic credit: 5 160 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 104 880 Kč
Cash retained: 1 095 120 Kč
Per month: 91 260 Kč
Retained before business costs: 91.3%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 090 056 Kč retained. No credits, deductions, or tax return.

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What changes at 1,200,000 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%	41 160 Kč	77 088 Kč	39 664 Kč	157 912 Kč	1 042 088 Kč	86 841 Kč
Lump-sum 40%	77 160 Kč	115 633 Kč	48 600 Kč	241 393 Kč	958 607 Kč	79 884 Kč
Lump-sum 80%	5 160 Kč	60 056 Kč	39 664 Kč	104 880 Kč	1 095 120 Kč	91 260 Kč
Flat tax Band 1for 60%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	1 090 056 Kč	90 838 Kč
Flat tax Band 2for 40% activities	59 556 Kč	98 292 Kč	43 092 Kč	200 940 Kč	999 060 Kč	83 255 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.