Glossary
Flat-rate tax (pausalni dan)
A single monthly payment for the self-employed covering income tax and both insurances.
The flat-rate tax is a simplified regime for the self-employed introduced in 2021. There are three bands based on income (up to 1 million, 1.5 million and 2 million CZK). A flat-rate taxpayer files no tax return and no insurance overviews, and simply pays a fixed monthly amount. Conditions: you must not be a VAT payer and must not have side income above 50,000 CZK.