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SettleMetric

CZNormas oficiales, modeladas

Impuestos del autónomo en Czechia (2026).

Un autónomo que gana 60.000 € al año en Czechia se queda entre 38.588 EUR y 52.181 EUR según el régimen; la mejor opción es «OSVČ — 60% expense lump-sum (výdajový paušál) + 15%/23% PIT», con una carga efectiva del 13.0%. Abajo, 4 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

4 regímenes · 8 registros de fuentes · cada resultado sigue las normas publicadas del régimen

CZ · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01OSVČ — 60% expense lump-sum (výdajový paušál) + 15%/23% PITMejor resultado con estos ingresosIngreso neto52.181 EURCarga efectiva13.0%
  2. 02Paušální daň — flat-tax regime for OSVČ (single monthly payment)Ingreso neto51.702 EURCarga efectiva13.8%
  3. 03OSVČ — 40% expense lump-sum (independent professions) + 15%/23% PITIngreso neto47.662 EURCarga efectiva20.6%
  4. 04OSVČ — real (actual) expenses + 15%/23% PITIngreso neto38.588 EURCarga efectiva35.7%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoAutónomo

OSVČ — 60% expense lump-sum (výdajový paušál) + 15%/23% PIT

Carga efectiva con 60 000 €

13.0%

Lo que pagas

  • Expense lump-sum (60%, cap 1,200,000) — 60% of revenue (una deducción que reduce la base imponible, no un pago)
  • Social insurance (29.2% of 55% of profit) — 16.1% of profit (min 60,060, max 686,341/year)
  • Health insurance (13.5% of 50% of profit) — 6.8% of profit (min 39,663/year)
  • 04
    Income tax (15% / 23%, less taxpayer credit)

    Escala progresiva · base: beneficio anual · reducción 205.600 CZK

    beneficio anual · CZKTipo
    ≤ 1.557.21215%
    beneficio anual · CZKTipo
    > 1.557.21223%

Requisitos de acceso

  • Límite de ingresos 2.000.000 CZK/year
  • Actividades: it-services (živnost volná — software development, IT consulting), other trades (živnost) except craft/agriculture
  • Exige residencia fiscal
  • 60% flat-rate expenses (paušální výdaje) for income from a trade (živnost) other than craft/agriculture — the standard basis for IT/consulting freelancers on a živnostenské oprávnění. The 60% deduction is capped at 1,200,000 CZK (i.e. it fully covers revenue up to 2,000,000 CZK). Cannot be combined with the flat-tax regime; expenses cannot also be claimed for real.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR25.355 EUR15.5%
60.000 EUR52.181 EUR13.0%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Modeled with the folded rates the engine needs: social 0.1606 = 29.2% × 55% assessment base, capped at 48× average wage (max levy 686,341.47 = 0.292 × 2,350,416); health 0.0675 = 13.5% × 50% assessment base, no upper cap. The 30,840 CZK annual taxpayer credit (sleva na poplatníka) is modeled as an equivalent 205,600 CZK base allowance (30,840 ÷ 0.15), exact while taxable income stays in the 15% band. In Czechia social and health contributions are NOT deductible from the PIT base (unlike SK/PL), so PIT is levied on the full profit. The 2026 minimum social advance is 5,005 CZK/mo — the minimum assessment base was cut from 40% to 35% of average wage retroactively for the whole of 2026 (lower payments collected from June, January–May overpayments refunded), giving an annual minimum of 60,060 CZK. Real 2026 minimum monthly health advance is 3,306 CZK. First-year and side-activity relief, spouse/child credits, and the paušální-daň alternative are separate schemes/not modeled.

02activoAutónomo

Paušální daň — flat-tax regime for OSVČ (single monthly payment)

Carga efectiva con 60 000 €

13.8%

Lo que pagas

  • Flat tax — Band 1 (blended 2026; 9,984 Jan–Jun / 9,162 Jul–Dec) — only if "band" = 1: fixed 9,573 per month
  • Flat tax — Band 2 (16,745/mo) — only if "band" = 2: fixed 16,745 per month
  • Flat tax — Band 3 (27,139/mo) — only if "band" = 3: fixed 27,139 per month

Requisitos de acceso

  • Límite de ingresos 2.000.000 CZK/year
  • Actividades: any OSVČ trade/independent activity meeting the flat-tax conditions, not a VAT payer, no employment income beyond limited exceptions
  • Exige residencia fiscal
  • Voluntary flat-tax regime (paušální režim): one fixed monthly payment bundles income tax + pension + health, removing the annual return and expense bookkeeping. Three bands by revenue and activity mix. Band 1: revenue ≤ 1,000,000 CZK (any activity), or ≤ 1,500,000 if ≥75% from 60%/80% activities, or ≤ 2,000,000 if ≥75% from 80% activities. Band 2: revenue ≤ 1,500,000 CZK. Band 3: revenue ≤ 2,000,000 CZK. Must register by 10 January; not available to VAT payers. Modeled here as Band 2 (the band a solo IT contractor at ~1.0–1.5M CZK typically uses).

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR21.702 EUR27.7%
60.000 EUR51.702 EUR13.8%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

The flat payment is a fixed monthly amount, not a rate — modeled as fixed-periodic components gated by a 'band' option (default Band 2). Band 1's 2026 amount changes mid-year (9,984 CZK/mo Jan–Jun, cut to 9,162 from July after the pension-base reform); the engine cannot vary within a year, so Band 1 uses the blended annual average 9,573 CZK/mo (= (9,984×6 + 9,162×6)/12); Bands 2 and 3 are flat all year. Because the payment ignores actual revenue within a band, at low revenue the 60%/40% expense-lump-sum schemes are usually cheaper, while near the band cap the flat tax wins. Not available to VAT payers; requires registration by 10 January. Real-expense deductions, credits and the annual return do not apply under this regime.

03activoAutónomo

OSVČ — 40% expense lump-sum (independent professions) + 15%/23% PIT

Carga efectiva con 60 000 €

20.6%

Lo que pagas

  • Expense lump-sum (40%, cap 800,000) — 40% of revenue (una deducción que reduce la base imponible, no un pago)
  • Social insurance (29.2% of 55% of profit) — 16.1% of profit (min 60,060, max 686,341/year)
  • Health insurance (13.5% of 50% of profit) — 6.8% of profit (min 39,663/year)
  • 04
    Income tax (15% / 23%, less taxpayer credit)

    Escala progresiva · base: beneficio anual · reducción 205.600 CZK

    beneficio anual · CZKTipo
    ≤ 1.557.21215%
    beneficio anual · CZKTipo
    > 1.557.21223%

Requisitos de acceso

  • Límite de ingresos 2.000.000 CZK/year
  • Actividades: independent professions and other self-employment not run under a trade licence (e.g. authors, some consultants, professionals under special statutes)
  • Exige residencia fiscal
  • 40% flat-rate expenses (paušální výdaje) apply to income from other independent activity that is not a trade (živnost) — e.g. income from independent professions and authors' fees over the withholding limit. The 40% deduction is capped at 800,000 CZK. Relevant to remote workers whose activity is classified outside a živnost (a 60% or 80% paušál applies to trades/crafts instead).

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.045 EUR19.9%
60.000 EUR47.662 EUR20.6%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Same structural modeling as cz-osvc-pausal-60 (folded contribution rates, credit-as-allowance, contributions not PIT-deductible). Differs only in the expense lump-sum rate (40%) and its cap (800,000 CZK). Independent professionals who could instead qualify for the flat-tax regime or a higher paušál would usually choose those; this scheme covers the 40% case for completeness.

04activoAutónomo

OSVČ — real (actual) expenses + 15%/23% PIT

Carga efectiva con 60 000 €

35.7%

Lo que pagas

  • Social insurance (29.2% of 55% of profit) — 16.1% of profit (min 60,060, max 686,341/year)
  • Health insurance (13.5% of 50% of profit) — 6.8% of profit (min 39,663/year)
  • 03
    Income tax (15% / 23%, less taxpayer credit)

    Escala progresiva · base: beneficio anual · reducción 205.600 CZK

    beneficio anual · CZKTipo
    ≤ 1.557.21215%
    beneficio anual · CZKTipo
    > 1.557.21223%

Requisitos de acceso

  • Exige residencia fiscal
  • Self-employed taxation on actual bookkept expenses (skutečné výdaje) rather than a lump-sum — the fallback with no revenue cap, used when real costs exceed the paušál percentage or revenue exceeds 2,000,000 CZK (above which the flat-tax and lump-sum regimes are unavailable). The user supplies the deductible expenses; the profit is taxed and drives the contribution bases.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR19.931 EUR33.6%
60.000 EUR38.588 EUR35.7%
120.000 EUR72.125 EUR39.9%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

No revenue cap. Same folded contribution rates and credit-as-allowance modeling as the paušál schemes; contributions are not PIT-deductible in Czechia. The 23% top rate begins where taxable income (after the 205,600 allowance) exceeds 1,557,212, i.e. tax base above the statutory 1,762,812 CZK (36× the 2026 average wage 48,967 CZK). Expenses are user-supplied. A 3% solidarity-type extra rate does not exist in Czechia (the 23% band is the only progression). Loss carry-forward, depreciation timing, VAT (registration above 2,000,000 CZK turnover) and spouse/child credits are not modeled.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Czechia.

calculadora completa
  1. 1 OSVČ — 60% expense lump-sum (výdajový paušál) + 15%/23% PIT
    52.181 EURneto/año
    13.0 % de carga
  2. 2 Paušální daň — flat-tax regime for OSVČ (single monthly payment)
    51.702 EURneto/año
    13.8 % de carga
  3. 3 OSVČ — 40% expense lump-sum (independent professions) + 15%/23% PIT
    47.662 EURneto/año
    20.6 % de carga
  4. 4 OSVČ — real (actual) expenses + 15%/23% PIT
    38.588 EURneto/año
    35.7 % de carga