1,600,000 CZK freelance income in Czechia: net income and tax in 2026

A self-employed person (OSVČ) invoicing 1,600,000 CZK a year, about 133,333 CZK a month, keeps roughly 1,388,856 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 2 the fixed payments total 200,940 CZK, so the flat tax is cheaper by 10,204 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 1,600,000 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 10 204 Kč

Lump-sum expenses (60%): 960 000 Kč
Taxable base: 640 000 Kč
Income tax after basic credit: 65 160 Kč
Social insurance (ČSSZ): 102 784 Kč
Health insurance: 43 200 Kč
Total levies: 211 144 Kč
Cash retained: 1 388 856 Kč
Per month: 115 738 Kč
Retained before business costs: 86.8%

Flat tax Band 2: 16 745 Kč per month, 200 940 Kč a year, leaving 1 399 060 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 6 469 Kč

Lump-sum expenses (40%): 640 000 Kč
Taxable base: 960 000 Kč
Income tax after basic credit: 113 160 Kč
Social insurance (ČSSZ): 154 176 Kč
Health insurance: 64 801 Kč
Total levies: 332 137 Kč
Cash retained: 1 267 863 Kč
Per month: 105 655 Kč
Retained before business costs: 79.2%

Flat tax Band 3: 27 139 Kč per month, 325 668 Kč a year, leaving 1 274 332 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 6 936 Kč

Lump-sum expenses (80%): 1 280 000 Kč
Taxable base: 320 000 Kč
Income tax after basic credit: 17 160 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 116 880 Kč
Cash retained: 1 483 120 Kč
Per month: 123 593 Kč
Retained before business costs: 92.7%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 1 490 056 Kč retained. No credits, deductions, or tax return.

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What changes at 1,600,000 CZK

At this revenue the flat-tax band depends on your category: 60% and 80% activities stay in Band 2 up to 2,000,000 CZK, while 40% activities have moved to Band 3 at 27,139 CZK per month.
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.
For 60% activities the two regimes are within 10,204 CZK a year of each other. At that margin, the absence of a tax return under flat tax, or a single child credit under the standard regime, decides it.

Side-by-side summary

Regime	Income tax	Social	Health	Total levies	Cash retained	Monthly
Lump-sum 60%	65 160 Kč	102 784 Kč	43 200 Kč	211 144 Kč	1 388 856 Kč	115 738 Kč
Lump-sum 40%	113 160 Kč	154 176 Kč	64 801 Kč	332 137 Kč	1 267 863 Kč	105 655 Kč
Lump-sum 80%	17 160 Kč	60 056 Kč	39 664 Kč	116 880 Kč	1 483 120 Kč	123 593 Kč
Flat tax Band 1for 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	1 490 056 Kč	124 171 Kč
Flat tax Band 2for 60% activities	59 556 Kč	98 292 Kč	43 092 Kč	200 940 Kč	1 399 060 Kč	116 588 Kč
Flat tax Band 3for 40% activities	111 840 Kč	150 324 Kč	63 504 Kč	325 668 Kč	1 274 332 Kč	106 194 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.