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

A self-employed person (OSVČ) invoicing 400,000 CZK a year, about 33,333 CZK a month, keeps roughly 300,280 CZK after income tax, social security, and health insurance when the 60% lump-sum allowance applies. That is 75.1% of revenue, before any real business costs. Under flat tax Band 1 the fixed payments total 109,944 CZK, so the standard regime is cheaper by 10,224 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 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

Standard regime saves 10 224 Kč

Lump-sum expenses (60%): 240 000 Kč
Taxable base: 160 000 Kč
Income tax after basic credit: 0 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 99 720 Kč
Cash retained: 300 280 Kč
Per month: 25 023 Kč
Retained before business costs: 75.1%

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

Standard regime saves 5 064 Kč

Lump-sum expenses (40%): 160 000 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: 295 120 Kč
Per month: 24 593 Kč
Retained before business costs: 73.8%

Flat tax Band 1: 9 162 Kč per month, 109 944 Kč a year, leaving 290 056 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 10 224 Kč

Lump-sum expenses (80%): 320 000 Kč
Taxable base: 80 000 Kč
Income tax after basic credit: 0 Kč
Social insurance (ČSSZ): 60 056 Kč
Health insurance: 39 664 Kč
Total levies: 99 720 Kč
Cash retained: 300 280 Kč
Per month: 25 023 Kč
Retained before business costs: 75.1%

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

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What changes at 400,000 CZK

Every category qualifies for flat-tax Band 1 at this revenue, so the flat-tax payment is the same 9,162 CZK per month whichever lump-sum rate your activity would otherwise use.
For 60%, 40% and 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 10,224 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%	0 Kč	60 056 Kč	39 664 Kč	99 720 Kč	300 280 Kč	25 023 Kč
Lump-sum 40%	5 160 Kč	60 056 Kč	39 664 Kč	104 880 Kč	295 120 Kč	24 593 Kč
Lump-sum 80%	0 Kč	60 056 Kč	39 664 Kč	99 720 Kč	300 280 Kč	25 023 Kč
Flat tax Band 1for 60%, 40%, 80% activities	1 200 Kč	69 072 Kč	39 672 Kč	109 944 Kč	290 056 Kč	24 171 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.