Czech OSVČ Self-Employed Tax 2027 Calculator

Czech self-employed (OSVČ) pay 15% income tax on profit + 29.2% social + 13.5% health on 50% of profit. Lump-sum regime available for turnover < CZK 2M. Source: financnisprava.cz, cssz.cz.

Lump-sum expense deduction: 60% for trades, 80% for agriculture, 40% professional services, capped at CZK 1.6M. Real expenses also allowed if higher.
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Czechia Income Tax Brackets 2027

Czechia applies progressive income tax. Brackets: CZK 0+ at 15%, CZK 1,582,812+ at 23%. Tax is computed on each tranche progressively, not flat on the whole income. Source: Financial Administration (financnisprava.cz).

How Progressive Tax Works

A CZK 100,000 income in a czechia 2-tier (10%/30% at 50,000) system pays 10% on the first CZK 50,000 = CZK 5,000, plus 30% on the next CZK 50,000 = CZK 15,000, total CZK 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.

Allowable Deductions in Czechia

Lump-sum expense deduction: 60% for trades, 80% for agriculture, 40% professional services, capped at CZK 1.6M. Real expenses also allowed if higher. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.

Filing Deadlines and Methods

Annual returns in Czechia are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult Financial Administration for the current year's exact deadline and methods.