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Self-employed tax and contributions calculator 2026

Calculates your 2026 income tax, social security, and health insurance and your new monthly advances. For the Czech Republic, it also shows whether the flat-tax regime pays off.

Type of business
Your business is your main source of income.
Expenses
Most trades, such as retail or IT services. Capped at CZK 1,200,000.
Children
0

You pay the minimum, because 55% of your profit is less than the minimum assessment base.

You pay the minimum health insurance, because half your profit is below CZK 24,484 a month.

Contributions for 2026CZK 104,881

CZK 8,740 a month on average · CZK 11,260 a month left over

IncomeCZK 600,000
Expenses (60%)- CZK 360,000
Profit (tax base)CZK 240,000
Social securityCZK 60,056
Health insuranceCZK 39,665
Income taxCZK 5,160
Left over per yearCZK 135,119

Monthly advances after filing annual statements

Social securityCZK 5,005
Health insuranceCZK 3,306

How we calculated it

CZK 600,000 - CZK 360,000 = CZK 240,000 profit

social security: CZK 205,668 × 29.2% = CZK 60,056

health insurance: CZK 293,808 × 13.5% = CZK 39,665

tax: CZK 240,000 × 15% - CZK 30,840 = CZK 5,160

Flat-tax comparison

The flat-tax regime would cost you CZK 5,063 more

Band 1: CZK 9,162 a month, CZK 109,944 a year. No tax return or annual statements. You must not be a VAT payer.

Czech self-employed minimum advances in 2026

Social security · main activityCZK 5,005
Social security · starting outCZK 3,575
Social security · secondary activityCZK 1,574
Health insurance · main activityCZK 3,306
Flat tax · band 1CZK 9,162
Flat tax · bands 2 / 316,745 / CZK 27,139

An amendment effective July 1, 2026, lowered the minimum assessment base to 35% of the average wage. The 2026 annual statement applies it to the whole year, so if you paid CZK 5,720 in the first half of the year, you've overpaid by up to CZK 4,290. Under the flat-tax regime in band 1, the overpayment is CZK 4,932, and you can reduce one of your later payments by that amount. Pay social security to the Czech Social Security Administration (CSSZ) by the end of the month, and health insurance by the 8th of the following month.

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Guide

How self-employed contributions are calculated

All three payments are based on your profit, meaning income minus expenses.

Social security

In the Czech Republic, 29.2% of the assessment base, which is 55% of profit. You pay at least the minimum, even if your profit is lower. In Slovakia, 33.15% of the assessment base, which is profit ÷ 12 ÷ 1.486, from EUR 914.40 to EUR 16,764 a month. It's set from the previous year's income.

Health insurance

In the Czech Republic, 13.5% of half your profit. For a main activity, the base is at least half the average wage; for a secondary one, it's just your actual profit. In Slovakia, 16%, with a minimum advance of EUR 121.92 a month.

Income tax

In the Czech Republic, 15% of profit rounded down to the nearest hundred, and 23% above CZK 1,762,812. The taxpayer credit of CZK 30,840 and child credits are deducted. In Slovakia, 15% if your income doesn't exceed EUR 100,000, otherwise 19% to 35%. The tax-free allowance of EUR 5,966.73 a year is deducted from the base first.

Flat-tax regime

In the Czech Republic, one monthly payment replaces all three, with no tax return or annual statements. Register by January 10; for 2027, the deadline is January 11, 2027. It's for non-VAT payers with income up to CZK 2 million. Slovakia has no flat-tax regime; the closest option is 60% flat-rate expenses, capped at EUR 20,000 a year.

FAQ

Self-employed contributions, no guesswork.

Didn't find your question? Call us and get an answer right away.

In the Czech Republic, social security is CZK 5,005 for a main activity, CZK 3,575 if you're just starting out, and CZK 1,574 for a secondary activity. Health insurance is CZK 3,306 for a main activity, with no minimum for a secondary one. In Slovakia, social security is at least EUR 303.11 a month, or EUR 131.34 on the special base for annual profit up to EUR 9,144, and the minimum health insurance advance is EUR 121.92.

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