🇨🇿 Czech Republic — Paušální Daň Bands in 2026

What are the three paušální daň bands in 2026?

Band	Standard annual income limit	Monthly payment	Annual total
Band 1	1,000,000 CZK	9,162 CZK	109,944 CZK
Band 2	1,500,000 CZK	16,745 CZK	200,940 CZK
Band 3	2,000,000 CZK	27,139 CZK	325,668 CZK

Band 1 started 2026 at 9,984 CZK/month, but a mid-year law reduced it retroactively to 9,162 CZK/month for the whole year. The table and calculator below therefore use the final annual liability of 109,944 CZK; earlier overpayments can be offset or reclaimed.

Each band's payment is fixed regardless of your actual income within it, and covers income tax, social insurance, and health insurance in one monthly transfer. If all of the regime's conditions remain satisfied, no separate tax return or insurance statements are required.

Is Band 1's limit really only 1,000,000 CZK?

Not for a lot of freelancers — the extension depends on which recognized-expense rate your activity qualifies for:

Non-craft trade-licensed work (60% rate, e.g. most IT freelancers and consultants): if at least 75% of income comes from activities eligible for a 60% or 80% expense rate, Band 1 extends to 1,500,000 CZK. Band 2 can as well extend to 2,000,000 CZK on the corresponding statutory conditions.
Craft trades and farming (80% rate): if at least 75% of income comes from 80%-rate activities, Band 1 extends to 2,000,000 CZK.

While your income still fits inside your extended Band 1 limit, there is never a reason to pay Band 2's higher flat amount — a higher band only becomes relevant once you pass the limit you've extended into.