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Domytax, your online accountant in Prague Accounting, Taxes and Incorporation in the Czech Republic. Online services.

If you run a business in the Czech Republic, the real question is usually not “what is my tax rate?” but “what exactly d...
03/07/2026

If you run a business in the Czech Republic, the real question is usually not “what is my tax rate?” but “what exactly do I have to pay, and how much?”

As of July 1, 2026, here are the key rates and mandatory payments covered in the article:

For OSVČ in the standard regime:
• social insurance — minimum advance payment CZK 5,005 per month
• health insurance — minimum advance payment CZK 3,306 per month
• personal income tax — 15% up to an annual tax base of CZK 1,762,812
• 23% only on the part of the tax base above that limit

For the flat-rate regime:
• 1st band — CZK 9,162 per month
• 2nd band — CZK 16,745
• 3rd band — CZK 27,139

The article also covers VAT rates, employer contributions, and dividend tax.

One important detail: the 23% rate does not apply to your entire profit. It applies only to the portion above the threshold.

Read the full breakdown on our blog via the link in bio.

Minimum social insurance for self-employed individuals in the Czech Republic is decreasing from 1 July 2026.The minimum ...
25/06/2026

Minimum social insurance for self-employed individuals in the Czech Republic is decreasing from 1 July 2026.

The minimum monthly payment for OSVČ with main activity drops from 5,720 Kč to 5,005 Kč. If you paid the minimum from January to June 2026, the possible overpayment is 4,290 Kč.

For flat-rate tax Band 1, the new monthly amount will be 9,162 Kč instead of 9,984 Kč. The possible overpayment for January to June is 4,932 Kč.

This change affects social insurance only. Minimum health insurance remains unchanged at 3,306 Kč per month in 2026.

Full breakdown on our blog. If you are unsure whether this affects your real payment, ask in chat via the profile link.

A letter from Finanční úřad can ruin your afternoon fast.But not every letter means a penalty.Sometimes the Czech Tax Of...
01/06/2026

A letter from Finanční úřad can ruin your afternoon fast.

But not every letter means a penalty.

Sometimes the Czech Tax Office only needs a formal fix: a missing signature, attachment, file format, or bank account detail for a tax refund.

Other times, it is more serious: income, expenses, deductions, foreign income, rent, investments or crypto. That is when a vague answer can create more trouble than the original mistake.

First steps:
1. Identify the type of letter.
2. Check the response deadline.
3. Find which part of the return is being questioned.
4. Collect supporting documents.
5. Reply precisely, not emotionally.

If you receive a payment assessment, the basic appeal period is 30 days from delivery.

Full breakdown on the blog — link in bio.

Finance is changing faster than regulation can keep up. That is why we do not just follow trends — we study them early.O...
19/05/2026

Finance is changing faster than regulation can keep up. That is why we do not just follow trends — we study them early.

Our team attended CryptoByte 2026 in Liberec, one of the largest crypto conferences in Czechia and Slovakia. The agenda covered Bitcoin, regulation, taxation, digital asset security, AI, and real-world use of emerging financial technologies.

One of the most relevant moments for advisory work was the discussion on two years of MiCA: a reminder that digital assets are no longer a distant innovation topic, but a practical regulatory and tax reality for businesses, investors and advisors.

For us, this is part of professional responsibility. Good advice requires more than numbers. It requires context: where the market is moving, what regulators are watching, and which risks are already becoming practical business questions.

We came back with fresh insights and one clear conviction: modern accountants and tax advisors need to be present where the future of finance is being shaped.

Under Czech tax law, a tax loss (daňová ztráta) is a legitimate instrument defined in § 34 of the Income Taxes Act (Záko...
29/04/2026

Under Czech tax law, a tax loss (daňová ztráta) is a legitimate instrument defined in § 34 of the Income Taxes Act (Zákon o daních z příjmů č. 586/1992 Sb., ZDP) and arises when tax-deductible expenses (daňově uznatelné výdaje/náklady) exceed taxable income (zdanitelné příjmy). It must be clearly distinguished from an accounting loss (účetní ztráta), as the tax base (§ 23 ZDP) is calculated by adjusting the accounting result for non-taxable income and expenses that are not tax-recognised.

For individuals, a tax loss can be recorded only for two categories of income: from self-employed business activity (§ 7 ZDP) and from rental of property (§ 9 ZDP). Losses from these categories cannot offset income from dependent activity (§ 6 ZDP), but cross-offsetting is allowed within the permitted categories: for example, a loss from rental (§ 9) may reduce the tax base formed by profit from business activity (§ 7) or from sale of property (§ 10 ZDP).

Tax return season is in full swing in the Czech Republic.If you planned to file on paper, that deadline has already pass...
17/04/2026

Tax return season is in full swing in the Czech Republic.

If you planned to file on paper, that deadline has already passed — 1 April 2026. However, online filing via the MOJE daně portal or a data box is still available, with an extended deadline until 4 May 2026.

Another option is filing through a licensed tax advisor (daňový poradce). Under the Czech Tax Code (§ 136 odst. 2 písm. b), this extends the filing deadline to 6 months after the end of the tax period — in 2026, this means you can file until 1 July. The payment deadline is postponed accordingly (§ 135 odst. 3).

There is an important exception: a separate notification of tax-exempt income (for example, inheritance or a gift over CZK 5 million) must be submitted by 1 April and cannot be postponed via an advisor. If, however, a full tax return is filed through a tax advisor, the notification can be submitted together with the return within the extended deadline.

The beginning of 2026 marks the main filing phase for personal income tax returns for 2025 in the Czech Republic. The cu...
31/03/2026

The beginning of 2026 marks the main filing phase for personal income tax returns for 2025 in the Czech Republic. The current tax strategy is based on digitalisation and stronger control of financial transparency, which simplifies some formalities while requiring stricter compliance with deadlines and data accuracy.

Key changes:
• introduction of automatic adjustment (“valorizace”) of many tax limits and parameters in the Income Tax Act (ZDP), linked to the growth of the average wage;
• easier treatment of housing-related expenses, including the possibility to deduct interest on loans for housing in cooperatives;
• the tax administration now accepts instant payments via the Czech National Bank, credited immediately even on weekends.

Entrepreneurs with a datová schránka are required to file returns electronically only; submitting a paper form in this case results in an automatic penalty for non-compliance with the filing form.

The article provides an overview of the rules, requirements, and legislative nuances for filing a tax return in 2026.

😬 Got an active OSVČ on the paušální režim and thinking about taking a salaried job in Czechia? Watch out — this combo c...
25/02/2026

😬 Got an active OSVČ on the paušální režim and thinking about taking a salaried job in Czechia? Watch out — this combo can trigger a double-pay trap 💸

Key takeaways:
✅ If you don’t exit the paušální regime (or pause your živnost), you still owe the fixed monthly payment — even if your OSVČ income is zero.
✅ Payroll tax + social + health contributions from your salary are separate (your employer withholds them).
⚠️ The tricky part: VZP may not treat employment as a reason to switch your OSVČ into “secondary activity” when you’re in paušál → meaning you could end up paying full health contributions twice.
💡 Often the cleanest move is to officially pause the živnost if you won’t actively run the business.

Are you currently combining OSVČ + employment — or planning to? Tell us in the comments 👇
And for the full breakdown, read our blog — link in bio.

😬 Switching from Temporary Protection to Special Long-Term Residence (zvláštní dlouhodobý pobyt) in Czechia while paying...
19/02/2026

😬 Switching from Temporary Protection to Special Long-Term Residence (zvláštní dlouhodobý pobyt) in Czechia while paying flat tax (paušální daň)? Watch out for a nasty surprise: “double health insurance” 💸

Here’s the trap:

Paušální daň is a 3-in-1 package: income tax + social + public health insurance (VZP)
After you get the special residence (and you’re not employed), you may lose access to VZP and must buy commercial insurance
BUT the system often keeps charging you the VZP part inside the flat tax, as if nothing changed 😵‍💫

✅ What to do:

Get a written confirmation from VZP of the date your public coverage ended
Notify the Finanční úřad that you’re ending the paušální režim
If you overpaid — submit a refund request for the overpayment

Key detail: your flat-tax participation should end at the end of the same month your status changed, and you typically have 15 days to notify the tax office.

Have you ever dealt with confusing insurance/tax overlaps as an OSVČ in Czechia? Drop a comment ⬇️ and read more in our blog — link in bio.

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