Joining the flat-rate tax regime (paušální daň)
One monthly payment covering income tax, social and health insurance — and the conditions that disqualify you.
What this actually is
The flat-rate regime (paušální daň) lets qualifying self-employed people pay a single monthly amount instead of filing an income tax return and two insurance overviews. It is administratively simple, but it removes tax allowances and only pays off in some situations.
Who it applies to
Self-employed people below the income ceiling set for the regime, who are not VAT payers and have no employment income taxed under payroll.
When it's required
You must notify the tax office by the statutory deadline early in the year, or when you start self-employment.
Step by step
- 1
Check the conditions
Income ceiling, no VAT registration, and no employment income other than withholding-taxed work.
- 2
Work out whether it actually helps
You lose the child and spouse allowances. With children, the ordinary route is often cheaper.
- 3
Notify the tax office
The notification is filed on the prescribed form, in time for the regime to start.
- 4
Pay the monthly amount
One payment per month by standing order, covering all three obligations.
- 5
Watch for events that end it
Crossing the income ceiling or becoming a VAT payer takes you out of the regime with return-filing consequences.
Documents to bring
- Trade licence extract
- Tax identification details
- Records of income to evidence eligibility
Who decides
Financial Administration (local tax office)
Related
Official information
- Financial Administration of the Czech RepublicOfficial source
- Czech public administration portal (gov.cz)Official source
Last checked: 1 September 2026
Thresholds and monthly amounts change every year. Check the current figures with the Financial Administration before opting in.