1,500,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,500,000 CZK a year, about 125,000 CZK a month, keeps roughly 1,303,980 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 86,076 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 1,500,000 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 86 076 Kč

Lump-sum expenses (60%): 900 000 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: 1 303 980 Kč
Per month: 108 665 Kč
Retained before business costs: 86.9%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 390 056 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 108 512 Kč

Lump-sum expenses (40%): 600 000 Kč
Taxable base: 900 000 Kč
Income tax after basic credit: 104 160 Kč
Social insurance (ČSSZ): 144 541 Kč
Health insurance: 60 751 Kč
Total levies: 309 452 Kč
Cash retained: 1 190 548 Kč
Per month: 99 212 Kč
Retained before business costs: 79.4%

Flat tax Band 2: 16 745 Kč per month, 200 940 Kč a year, leaving 1 299 060 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 3 936 Kč

Lump-sum expenses (80%): 1 200 000 Kč
Taxable base: 300 000 Kč
Income tax after basic credit: 14 160 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 113 880 Kč
Cash retained: 1 386 120 Kč
Per month: 115 510 Kč
Retained before business costs: 92.4%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 390 056 Kč retained. No credits, deductions, or tax return.

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What changes at 1,500,000 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%	59 160 Kč	96 360 Kč	40 500 Kč	196 020 Kč	1 303 980 Kč	108 665 Kč
Lump-sum 40%	104 160 Kč	144 541 Kč	60 751 Kč	309 452 Kč	1 190 548 Kč	99 212 Kč
Lump-sum 80%	14 160 Kč	60 056 Kč	39 664 Kč	113 880 Kč	1 386 120 Kč	115 510 Kč
Flat tax Band 1for 60%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	1 390 056 Kč	115 838 Kč
Flat tax Band 2for 40% activities	59 556 Kč	98 292 Kč	43 092 Kč	200 940 Kč	1 299 060 Kč	108 255 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.