Czech OSVČ tax & health/social insurance calculator
Enter your annual income and how you claim expenses. The calculator estimates your tax base, income tax after the basic taxpayer credit, social and health insurance, monthly advances and the profit you keep — using the rates in force for the selected year.
Your numbers
Invoiced income before any expenses.
Your estimate
- Profit before tax
- CZK 480,000
- Basic taxpayer credit
- − CZK 30,840
- Income tax after credit
- CZK 41,160
- Social insurance
- CZK 77,088
- Health insurance
- CZK 39,672
- Total tax and insurance
- CZK 157,920
- Net profit
- CZK 322,080
- Effective rate on income
- 13.2%
Monthly advances
At this profit level the statutory minimum advances for a main activity apply.
Estimate for a full-year main self-employed activity with the basic taxpayer credit. It is not tax advice.
What the calculator uses
Parameters applied to the selected tax year:
- Average wage
- CZK 48,967 / month
- Income tax rates
- 15% / 23%
- 23% rate threshold
- CZK 1,762,812
- Annual taxpayer credit
- CZK 30,840
- Social insurance
- 55% × 29.2% · min. CZK 5,005 / month
- Health insurance
- 50% × 13.5% · min. CZK 3,306 / month
Frequently asked questions
How are Czech social and health insurance calculated for OSVČ?
The social insurance assessment base is 55% of your profit and the rate is 29.2%. Health insurance uses 50% of your profit at a rate of 13.5%. If the result is below the statutory minimum for a main activity, the minimum is charged instead.
Should I use lump-sum or real expenses?
Lump-sum expenses pay off when your documented costs are lower than the percentage the law lets you deduct, and they remove the need to track receipts. The deduction is capped, so high earners often compare both methods.
Does this cover the Czech flat tax (paušální daň)?
No. The calculator models the standard regime with a tax return and insurance overviews. The flat-tax regime has its own single monthly payment and entry conditions; an advisor can compare both for your situation.
Can I file my return with this result?
No — it is an estimate based on the figures you enter. It excludes other credits, deductions and side activity. Have a verified tax advisor confirm the numbers before you file.
Related pages
Want the numbers double-checked?
Verified Czech tax advisors on Taxcoder review your calculation and file your return and insurance overviews for you.
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