Lump-sum tax vs. standard tax return — which is cheaper?

This calculator compares lump-sum tax (a single monthly payment) with the classic self-employed tax return for the 2025 tax year filed in 2026. The form is in Czech — see the glossary below.

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Tax year 2025 Filed in 2026 For OSVČ / self-employed

How to use the calculator

Scroll to the calculator below.
Enter your annual income, business type, and real expenses (if any).
Indicate whether it is your main or secondary activity, VAT status, employees, and platform income.
The calculator shows lump-sum tax and the classic return side by side and tells you which is cheaper.

Paušální daň vs. klasické přiznání

Zadejte základní údaje a uvidíte, jestli vám vychází lépe paušální daň nebo klasické OSVČ přiznání.

Czech field glossary

Roční příjmy z podnikání

Annual business income in CZK.

Skutečné výdaje

Actual documented expenses. Leave at 0 if you use flat-rate expenses.

Typ činnosti

Business type: volná živnost (60 %), řemeslná (80 %), jiné podnikání (40 %), nájem (30 %).

Hlavní / vedlejší činnost

Main (hlavní) or secondary (vedlejší) activity. Secondary disqualifies lump-sum tax.

Plátce DPH

Full VAT payer. VAT-payer status also disqualifies lump-sum tax.

Příjmy přes platformu / služby ze zahraničí

Bolt, Uber, Upwork, Google Ads, etc. If checked, the calculator warns about potential IO / VAT obligations.

What the calculator does not cover

Identified-person (IO) registration and monthly VAT filings.
Double taxation and foreign-resident tax situations.
IO vs. full VAT-payer comparison for international services.

For those topics, see the identified person guide or the flat tax guide.

Frequently asked questions

Is the calculator available in English?

The interactive form is still in Czech, but this page provides an English glossary for every field. Enter your numbers, compare the results and send us the output if you need the conclusion explained in English.

What does the calculator compare?

It compares lump-sum tax (a fixed monthly payment that replaces standard filing) with the classic self-employed tax return using either flat-rate or real expenses for the 2025 tax year.

What is lump-sum tax (paušální daň)?

A simplified regime where you pay one fixed amount per month instead of filing a tax return plus social and health insurance reports. Available only if your annual income is under 2,000,000 CZK, you have no employees, no VAT-payer status and no secondary activity.

What if I work through Bolt, Uber or Upwork?

Then you may also need identified-person registration and monthly VAT filings on top of the annual return. The calculator flags this but does not cover it in detail.

Can I send my result for a review?

Yes. Take a screenshot of your result and send it via the contact form or WhatsApp. We will explain the numbers in English.

Don't want to calculate on your own?

Send us your numbers — we prepare the full OSVČ tax return from 2,990 CZK including social and health insurance filings.

Order the tax return Self-employed tax calculator

Fixed pricing for standard services
Fixed scope before start
Online across Czech Republic

Send the annual tax return details and a short context: WhatsApp · [email protected]