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Self-employed (OSVC) salary calculator - Czechia 2026

Free Self-employed (OSVC) salary calculator for Czechia (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Czechia (2026)

Educational model for calendar year 2026 - not a payroll system, not a tax return, not tax advice. All anchor values derive from the 2026 average wage of CZK 48,967/month (Government Regulation No. 365/2025 Coll.).

Employee (HPP, pracovni pomer)

  • Income tax 2026: 15% up to 36x the average wage = CZK 1,762,812 per year (CZK 146,901 per month), 23% above. The tax base equals gross pay (the super-gross wage was abolished in 2021). Sec. 16 of the Income Tax Act (Act No. 586/1992 Coll.).
  • Basic taxpayer credit (sleva na poplatnika): CZK 30,840 per year, CZK 2,570 per month, non-refundable. Sec. 35ba of the Income Tax Act.
  • Employee insurance: social 7.1% (6.5% pension + 0.6% sickness, in force since 2024) and health 4.5% of gross pay. The social-insurance base is capped at 48x the average wage = CZK 2,350,416 per year; health insurance has no cap.
  • Employer cost on top of gross pay: social insurance 24.8% (capped at the same 48x base) and health insurance 9%.
  • Child tax credits (danove zvyhodneni) are not modelled: CZK 15,204 / 22,320 / 27,840 per year for the first / second / third and further child (latest confirmed values - PROVISIONAL for 2026), partly refundable as a tax bonus.
  • Out of scope: spouse and disability credits, non-taxable base items (donations, pension and life insurance), benefits in kind, the health-insurance top-up to the minimum-wage base (CZK 22,400) for part-time earners, and monthly withholding vs annual settlement timing. The model is annual (flat monthly salary x 12).

Sources: CSSZ - Key social security figures for 2026, Income Tax Act No. 586/1992 Coll., Act No. 589/1992 Coll. on social insurance premiums, Act No. 592/1992 Coll. on health insurance premiums, MPSV - minimum wage (CZK 22,400 in 2026).

Self-employed (OSVC, zivnostnik)

  • Profit = revenue minus expenses. Expenses are either real or the statutory lump sums (pausalni vydaje, sec. 7(7) of the Income Tax Act): 80% for crafts and agriculture (expense cap CZK 1,600,000), 60% for other trade licences (cap CZK 1,200,000), 40% for independent professions (cap CZK 800,000), 30% for rental income (cap CZK 600,000). The caps correspond to revenue of CZK 2,000,000.
  • Income tax: the same 15% / 23% scale and the CZK 30,840 basic credit as for employees, applied to the annual profit.
  • Social insurance: 29.2% of the assessment base = 55% of profit (since 2024). Minimum monthly base for main activity in 2026: 35% of the average wage = CZK 17,138.45. An amendment to Act No. 589/1992 Coll. (parliamentary print 11; Chamber 25 Mar 2026, Senate veto overridden 26 May 2026, signed by the President on 5 Jun 2026) reverts the minimum from 40% back to 35% retroactively from 1 Jan 2026. Minimum advance: CZK 5,720 for Jan-Jun 2026, CZK 5,005 from 1 Jul 2026; the Jan-Jun overpayment (6 x 715 = CZK 4,470 on the minimum) is refunded on request or credited against future advances. The annual 2026 settlement therefore uses the 35% base for the whole year and this annual model applies the effective minimum of 12 x 5,005 = CZK 60,060. The base is capped at 48x the average wage.
  • Health insurance: 13.5% of the assessment base = 50% of profit, minimum monthly base 50% of the average wage, giving the minimum monthly advance of CZK 3,306. No maximum base. The 2026 social-insurance amendment does not touch health insurance (Act No. 592/1992 Coll. is unchanged).
  • Flat tax (pausalni dan, sec. 7a of the Income Tax Act) for 2026 - one monthly payment replacing income tax and both insurances, available up to CZK 2,000,000 of annual revenue for non-VAT payers: band 1 CZK 9,162 from 1 Jul 2026 (tax 100 + social 5,756 + health 3,306; CZK 9,984 with social 6,578 was paid Jan-Jun and the difference is refunded under the amendment, so this annual model uses CZK 9,162), band 2 CZK 16,745 (tax 4,963 + social 8,191 + health 3,591), band 3 CZK 27,139 (tax 9,320 + social 12,527 + health 5,292). Bands 2 and 3 are fixed statutory amounts and are not changed by the amendment. The band depends on revenue and on the share of income qualifying for the 80% / 60% lump sums; this model uses the selected expense mode as a proxy for the activity type and assumes all revenue comes from it.
  • In lump-sum expense modes the deduction is a tax fiction, so the displayed net is revenue minus levies and tax, before real business costs. In the real-expense mode net is profit minus levies and tax.
  • Out of scope: secondary activity (vedlejsi cinnost) reduced minimums, the lower minimum for new OSVC (CZK 3,575/month social), voluntary sickness insurance, VAT, spouse and child credits, and advance-payment vs annual-settlement timing.

Sources: CSSZ - Key social security figures for 2026, VZP - health insurance for OSVC, Financni sprava - flat tax (pausalni dan), Income Tax Act No. 586/1992 Coll. (sec. 7(7), 7a), Ministry of Finance - minimum social advances for OSVC are reduced retroactively for 2026 (amendment to Act No. 589/1992 Coll.), Government Regulation No. 365/2025 Coll. (average wage 2026).

DPP (dohoda o provedeni prace, work-performance agreement)

  • Insurance threshold 2026: CZK 12,000 per month at one employer (25% of the average wage rounded down to whole five-hundreds; up from CZK 11,500 in 2025). Monthly income up to CZK 11,999: no social and no health insurance. Income of CZK 12,000 or more: full insurance like employment (employee 7.1% + 4.5%, employer 24.8% + 9%). Sec. 7a of the Sickness Insurance Act (Act No. 187/2006 Coll.). The 2024 "notified agreement" (oznamovana dohoda) reform was repealed before taking effect; the single-threshold rules above apply since 2025.
  • Tax without a signed taxpayer declaration (prohlaseni k dani): final 15% withholding tax (srazkova dan) when monthly income does not reach the insurance threshold. With a signed declaration: 15% / 23% advance tax with the monthly credit of CZK 2,570. Above the threshold the advance tax applies in both cases (without the credit when no declaration is signed). Sec. 6(4) and 36 of the Income Tax Act.
  • PROVISIONAL context: the withholding tax on employment income is being phased out - from 1 Jan 2026 only for non-resident members of corporate bodies, and from 1 Jan 2027 entirely. In 2026 it still applies to resident DPP workers as modelled here.
  • DPP is limited to 300 hours per calendar year per employer (sec. 75 of the Labour Code) - shown as a note, not modelled.
  • Out of scope: aggregation of several agreements (at one or more employers), the health-insurance top-up to the minimum-wage base for people without other coverage, and student or pensioner specifics.

Sources: CSSZ - Key social security figures for 2026, VZP - health insurance changes for DPP and DPC in 2026, Sickness Insurance Act No. 187/2006 Coll. (sec. 7a), Labour Code No. 262/2006 Coll. (sec. 75).

DPC (dohoda o pracovni cinnosti, work-activity agreement)

  • Insurance threshold 2026 (rozhodny prijem for small-scale employment): CZK 4,500 per month, unchanged from 2025 (one tenth of the average wage rounded down to whole five-hundreds: 48,967 / 10 = 4,896.70 - the rounding keeps it at 4,500). Income below CZK 4,500: no social and no health insurance. Income of CZK 4,500 or more: full insurance like employment. Sec. 6 of the Sickness Insurance Act.
  • Tax: the same rules as for DPP - final 15% withholding tax below the threshold without a signed declaration; 15% / 23% advance tax with the CZK 2,570 monthly credit when the declaration is signed; advance tax above the threshold in both cases.
  • DPC hours are capped at one half of full weekly working time on average (sec. 76 of the Labour Code) - shown as a note, not modelled.
  • Out of scope: the health-insurance top-up to the minimum-wage base (CZK 22,400) for insured workers without other coverage - the model assumes the worker is also employed elsewhere, is a student, or is otherwise exempt from the minimum base.

Sources: CSSZ - Key social security figures for 2026, VZP - health insurance changes for DPP and DPC in 2026, Sickness Insurance Act No. 187/2006 Coll. (sec. 6), Labour Code No. 262/2006 Coll. (sec. 76).