1,300,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,300,000 CZK a year, about 108,333 CZK a month, keeps roughly 1,129,664 CZK after income tax, social security, and health insurance when the 60% lump-sum allowance applies. That is 86.9% 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 60,392 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 1,300,000 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 60 392 Kč

Lump-sum expenses (60%): 780 000 Kč
Taxable base: 520 000 Kč
Income tax after basic credit: 47 160 Kč
Social insurance (ČSSZ): 83 512 Kč
Health insurance: 39 664 Kč
Total levies: 170 336 Kč
Cash retained: 1 129 664 Kč
Per month: 94 139 Kč
Retained before business costs: 86.9%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 190 056 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 63 139 Kč

Lump-sum expenses (40%): 520 000 Kč
Taxable base: 780 000 Kč
Income tax after basic credit: 86 160 Kč
Social insurance (ČSSZ): 125 269 Kč
Health insurance: 52 650 Kč
Total levies: 264 079 Kč
Cash retained: 1 035 921 Kč
Per month: 86 327 Kč
Retained before business costs: 79.7%

Flat tax Band 2: 16 745 Kč per month, 200 940 Kč a year, leaving 1 099 060 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 2 064 Kč

Lump-sum expenses (80%): 1 040 000 Kč
Taxable base: 260 000 Kč
Income tax after basic credit: 8 160 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 107 880 Kč
Cash retained: 1 192 120 Kč
Per month: 99 343 Kč
Retained before business costs: 91.7%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 190 056 Kč retained. No credits, deductions, or tax return.

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What changes at 1,300,000 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%	47 160 Kč	83 512 Kč	39 664 Kč	170 336 Kč	1 129 664 Kč	94 139 Kč
Lump-sum 40%	86 160 Kč	125 269 Kč	52 650 Kč	264 079 Kč	1 035 921 Kč	86 327 Kč
Lump-sum 80%	8 160 Kč	60 056 Kč	39 664 Kč	107 880 Kč	1 192 120 Kč	99 343 Kč
Flat tax Band 1for 60%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	1 190 056 Kč	99 171 Kč
Flat tax Band 2for 40% activities	59 556 Kč	98 292 Kč	43 092 Kč	200 940 Kč	1 099 060 Kč	91 588 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.