Self-employed individuals who wish to apply the flat-rate tax in 2026 must submit a notification to the tax office no later than Monday, 12 January 2026. The flat-rate tax represents a simplified way of fulfilling tax obligations through a single monthly payment covering income tax and social security and health insurance contributions.

The same deadline also applies to self-employed individuals who are already in the flat-rate tax regime and wish to leave it, change their tax band, or report a different amount of flat-rate tax for 2025 if their actual income corresponded to another band and the statutory conditions were met. If the self-employed individual does not report any change, they will automatically continue in the same band in 2026.

Only self-employed individuals who meet the statutory conditions may enter the flat-rate tax regime, in particular if they are not VAT payers, their annual income does not exceed CZK 2 million, and they do not have employment income, except for income subject to withholding tax. Self-employed individuals with a mandatory data mailbox submit the notification electronically.

From 1 January 2026, the amount of the flat-rate advance payment in the first band will change, while the second and third bands remain unchanged. The monthly flat-rate tax will amount to CZK 9,984 in the first band, CZK 16,745 in the second band, and CZK 27,139 in the third band. Advance payments are always due by the 20th day of the calendar month. Self-employed individuals in the first band should not forget to adjust their standing orders no later than 20 January 2026.

The flat-rate tax regime is a functional tool for some self-employed individuals, but not a universal solution. Before entering the regime or changing bands, it is necessary to carefully assess whether all conditions are met and to observe the statutory deadlines, as missing them has direct consequences for tax obligations.

Do you need advice regarding your taxes?

Contact us