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

2026-07-30 — Podnikio Team

To use Czech paušální daň for 2026, an existing OSVČ had to opt in by Monday 12 January 2026.

## When do I need to sign up for paušální daň?

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](/en/blog/czech-republic/fixed-payment-pausalni-dan-2026) for the complete eligibility rules.

## Calculator

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## Contact us

Thinking about switching to paušální daň next year? Feel free to reach out — we offer a free initial consultation.

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## 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)