Is the flat-rate tax scheme better for me?

It depends on your income, expenses, tax credits and deductions. We will compare the flat-rate scheme with standard taxation for your situation.

What happens if I exceed the income limit?

We will check whether you still meet the scheme's conditions and what you need to do. You may need to file a tax return and annual insurance statements.

Can I use the flat-rate tax scheme and be a VAT-identified person?

Yes. A VAT-identified person can use the flat-rate tax scheme. Your VAT obligations still apply. IO Paušál can help you meet them.

Flat-rate tax

Help with flat-rate tax

With paušální daň (flat-rate tax), we help you check whether the scheme suits you, register and monitor your limits.

Who this is for

For OSVČ (self-employed / sole trader) considering the flat-rate tax scheme or checking whether they still meet its conditions.

How flat-rate tax works

One monthly payment covers income tax, social insurance and health insurance.
If you meet the scheme's conditions, you do not need to file an income tax return or přehledy ČSSZ a ZP (annual social and health insurance statements).
You must not be a VAT payer.
An identifikovaná osoba (VAT-identified person) can use the flat-rate tax scheme.

Bands for 2026

Band	Monthly payment
Band I	9 984 Kč
Band II	16 745 Kč
Band III	27 139 Kč

We will add the amounts for 2027 once they are published. Your band depends on the amount and type of your income. We can calculate it for you.

Deadlines

You must notify the tax office by 10 January if you want to join the flat-rate tax scheme.

Recommended packages

Do you pay for advertising from abroad? Choose IO Paušál.

Paušál Kontrola

For business owners using flat-rate tax without VAT-identified status.

1 490 Kč / year

Comparison of paušální daň (flat-rate tax) with percentage-based expense deductions
Notice of entry into the regime (by 10 January) and band selection
Monthly payment reminders
Limit checks and help with leaving the regime

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IO Paušál

For VAT-identified persons using paušální daň (flat-rate tax) who do not file an income tax return.

449 Kč / month

or 4 490 Kč per year

Monthly přiznání k DPH (VAT return) for IO, souhrnné hlášení (EC Sales List) and mandatory record-keeping
Filing for you under a power of attorney and tracking deadlines
Flat-rate tax support: notice of entry, band selection and payment reminders
Checks on flat-rate tax and VAT limits
Up to 10 documents from foreign suppliers per month
Free IO registration with annual payment

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Frequently asked questions

This is general information and does not replace an individual assessment.

Let us discuss your situation

We will help you choose the right service for your business.

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