Glossary
paušální daň
Pronounced pow-shaal-nyee dan
In one line
Flat-rate tax — one monthly payment covering income tax plus social and health insurance.
Where you meet it
Many small self-employed people opt into it to avoid filing returns.
The fuller explanation
You register by a deadline early in the year, pay a single monthly amount, and then normally file neither a tax return nor the annual insurance overviews. It is only open to OSVČ who meet income and status conditions, and the monthly amount and income bands are set each year — check the current figures before opting in.
Related
Explanations are written for orientation, not as legal advice. Last checked 4 September 2026.