🇨🇿 Czech Republic — Paušální Daň 2026 Opt-In Deadline

The statutory deadline is 10 January of the tax year, moved to the next working day when that date falls on a weekend or public holiday. Because 10 January 2026 was a Saturday, the actual 2026 deadline for an existing OSVČ was Monday 12 January 2026. You submit an oznámení o vstupu do paušálního režimu to your tax office.

Person newly starting self-employment during the year can enter when notifying the start of the activity rather than waiting for the next January window.

Miss the deadline and you cannot switch to paušální daň until the following year — you'll need to use recognized expenses, real expenses, or file normally for the rest of the current year.

Do I need to re-apply every year?

No — once enrolled, you stay in the regime automatically each subsequent year unless you actively opt out, or you cease to meet the regime's conditions (for example, qualifying income above the overall 2,000,000 CZK ceiling, which disqualifies you for that specific year).

What happens if my income exceeds the band limit mid-year?

Exceeding your selected band's limit does not automatically force you into ordinary taxation. If qualifying income remains within 2,000,000 CZK, you can file an “other amount of fixed tax” notification for the appropriate higher band by 10 January of the following year and pay the difference by the normal tax-return deadline. If income exceeds 2,000,000 CZK, the fixed tax cannot be final for that year and you must file the ordinary tax return and insurance statements.

See the full paušální daň guide for the complete eligibility rules.