1,400,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,400,000 CZK a year, about 116,667 CZK a month, keeps roughly 1,217,240 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 72,816 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 1,400,000 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 72 816 Kč

Lump-sum expenses (60%): 840 000 Kč
Taxable base: 560 000 Kč
Income tax after basic credit: 53 160 Kč
Social insurance (ČSSZ): 89 936 Kč
Health insurance: 39 664 Kč
Total levies: 182 760 Kč
Cash retained: 1 217 240 Kč
Per month: 101 437 Kč
Retained before business costs: 86.9%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 290 056 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 85 826 Kč

Lump-sum expenses (40%): 560 000 Kč
Taxable base: 840 000 Kč
Income tax after basic credit: 95 160 Kč
Social insurance (ČSSZ): 134 905 Kč
Health insurance: 56 701 Kč
Total levies: 286 766 Kč
Cash retained: 1 113 234 Kč
Per month: 92 770 Kč
Retained before business costs: 79.5%

Flat tax Band 2: 16 745 Kč per month, 200 940 Kč a year, leaving 1 199 060 Kč retained. No credits, deductions, or tax return.

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80% expense category

Selected craft trades, agriculture, forestry, and water management

Flat tax saves 936 Kč

Lump-sum expenses (80%): 1 120 000 Kč
Taxable base: 280 000 Kč
Income tax after basic credit: 11 160 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 110 880 Kč
Cash retained: 1 289 120 Kč
Per month: 107 427 Kč
Retained before business costs: 92.1%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 290 056 Kč retained. No credits, deductions, or tax return.

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What changes at 1,400,000 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%	53 160 Kč	89 936 Kč	39 664 Kč	182 760 Kč	1 217 240 Kč	101 437 Kč
Lump-sum 40%	95 160 Kč	134 905 Kč	56 701 Kč	286 766 Kč	1 113 234 Kč	92 770 Kč
Lump-sum 80%	11 160 Kč	60 056 Kč	39 664 Kč	110 880 Kč	1 289 120 Kč	107 427 Kč
Flat tax Band 1for 60%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	1 290 056 Kč	107 505 Kč
Flat tax Band 2for 40% activities	59 556 Kč	98 292 Kč	43 092 Kč	200 940 Kč	1 199 060 Kč	99 922 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.