# 🇨🇿 Czech Republic — Paušální Daň Bands in 2026

2026-07-30 — Podnikio Team

Czech paušální daň has three income bands in 2026, from 9,162 CZK/month up to 27,139 CZK/month.

## What are the three paušální daň bands in 2026?

<table>
<thead>
  <tr>
    <th>
      Band
    </th>
    
    <th>
      Standard annual income limit
    </th>
    
    <th>
      Monthly payment
    </th>
    
    <th>
      Annual total
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      <strong>
        Band 1
      </strong>
    </td>
    
    <td>
      1,000,000 CZK
    </td>
    
    <td>
      9,162 CZK
    </td>
    
    <td>
      109,944 CZK
    </td>
  </tr>
  
  <tr>
    <td>
      <strong>
        Band 2
      </strong>
    </td>
    
    <td>
      1,500,000 CZK
    </td>
    
    <td>
      16,745 CZK
    </td>
    
    <td>
      200,940 CZK
    </td>
  </tr>
  
  <tr>
    <td>
      <strong>
        Band 3
      </strong>
    </td>
    
    <td>
      2,000,000 CZK
    </td>
    
    <td>
      27,139 CZK
    </td>
    
    <td>
      325,668 CZK
    </td>
  </tr>
</tbody>
</table>

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.

## Which band is actually cheapest at a given income?

See the [full paušální daň guide](/en/blog/czech-republic/fixed-payment-pausalni-dan-2026) for the exact crossover against recognized expenses and the per-band breakdown of tax vs. insurance.

## Calculator

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</tax-calculator-variant-czech>

## Contact us

Not sure which band applies to you? Feel free to reach out — we offer a free initial consultation.

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</contact-form>


## Related posts

- [🇨🇿 Czech Republic — Fixed Payment Tax (Paušální Daň) for Freelancers in 2026](https://www.podnik.io/en/blog/czech-republic/fixed-payment-pausalni-dan-2026)