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According to the Information of the Ministry of Finance No. 365/2025 Coll., the average wage for 2026 will amount to CZK 48,967. How does the amount of the average wage affect entrepreneurs’ contributions? This figure determines, for example, the minimum advance payments for the self-employed, the maximum flat-rate advance payment for the self-employed, the assessment base for social insurance contributions, the income threshold for taxation at the 23% rate, and other related parameters.
1. The minimum annual assessment base for social insurance contributions remains set at 55% of the tax base.
For example, if a self-employed person (OSVČ) earns total income of CZK 500,000 in 2026 and applies the 60% expense allowance, the resulting tax base will be CZK 200,000. The annual assessment base for social insurance contributions would therefore be CZK 110,000, and the monthly base CZK 9,167. Since these amounts are lower than the minimum annual and monthly assessment bases, i.e. CZK 235,042 and CZK 19,587, respectively, the self-employed person will pay insurance contributions based on the prescribed minimum assessment base.
2. The minimum monthly assessment base for self-employed persons (OSVČ) engaged in their main business activity will gradually increase from the current 25% of the average wage to 40% –specifically, 30% in 2024, 35% in 2025, and 40% from 2026 onwards.
| 2024 | 2025 | 2026 | |
| Min. assessment base | 30% | 35% | 40% |
| Min. monthly AB | CZK 13,191 | CZK 16,295 | CZK 19,587 |
| Min. annual AB | CZK 158,292 | CZK 195,540 | CZK 235,042 |
| Assessment base | 55% | 55% | 55% |
3. For a self-employed person (OSVČ) who is starting their main business activity and has not carried out such activity in the past 20 calendar years, the monthly assessment base is set at 25% of the average wage applicable for the given calendar year, and this reduced base applies for the first three years of business activity. This measure is intended to support newly established entrepreneurs.
4. The monthly assessment base for self-employed persons (OSVČ) engaged in a secondary business activity is calculated as 11% of the average wage.
5. There is also a change regarding the obligation to pay social insurance advances at the new minimum level starting from 1 January of the given calendar year. This means that if an entrepreneur pays minimum advance payments, they will have to adjust them starting with the January 2026 payment, rather than after submitting the annual report.
| Amount of advance payment | |
| Self – employed (main activity) – min. advance payments | CZK 5,720 |
| Self – employed (main activity) – new entrepreneurs, min. advance payments | CZK 3,575 |
| Self – employed (main activity) – others not paying min. advance payments | Based on Overviews for 2025 |
| Self – employed (secondary activity) – min. advance payments | CZK 1,574 |
The maximum assessment base for social insurance is set at 48 times the average wage. For 2026, this increases to CZK 2,350,416 (48 × 48,967). The minimum advance payments for social insurance contributions for self-employed persons (OSVČ) will increase to CZK 5,720 (29.2% × 19,587) for main activity, and CZK 1,574 (29.2% × 5,387) for secondary activity.
For newly established self-employed persons engaged in main business activity, the minimum social insurance advance payments amount to CZK 3,575 (29.2% × 12,242). Social insurance advances are payable by the last day of the calendar month for which the insurance is due. For example, the advance for January 2026 is payable by 31 January 2026.
The minimum health insurance advance payments for 2026 amount to CZK 3,306 (13.5% × 24,484). Health insurance advances are due for the relevant month by the 8th day of the following month. For example, the advance for January 2026 is payable by 8 February 2026.
| 2025 | 2026 | |
| Average wage | CZK 46,557 | CZK 48,967 |
| Max. assessment base | CZK 2,234,736 | CZK 2,350,416 |
| Min. monthly assessment base (MA) | CZK 11,640 (starting self-employed persons) CZK 16,295 (other self-employed persons) | 12,242 (starting self-employed persons) 19,587 (other self-employed persons) |
| Min. monthly assessment basis (SA) | CZK 5,122 | CZK 5,387 |
| Min. annual assessment base (MA) | CZK 139,680 (starting self-employed persons) CZK 195,540 (other self-employed persons) | CZK 146,904 (starting self-employed persons) CZK 235,044 (other self-employed persons) |
| Min. annual assessment base (SA) | CZK 61,464 | CZK 64,644 |
| Min. monthly advance for social insurance for the self-employed (MA) | CZK 3,399 (starting self-employed persons) CZK 4,759 (other self-employed persons) | CZK 3,575 (starting self-employed persons) CZK 5,720 (other self-employed persons) |
| Min. monthly advance for social insurance for the self-employed (MA) | CZK 3,143 | CZK 3,306 |
| Min. monthly advance for social insurance for the self-employed (SA) | CZK 1,496 | CZK 1,574 |
6. For self-employed persons (OSVČ) operating under the flat-rate tax regime, the following advance payments apply for the year 2026. Since 2023, the flat-rate tax has been divided into three brackets based on income levels and the type of expense allowance. The flat-rate tax is due by the 20th day of the respective month; for example, the tax for January 2026 is payable by 20 January 2026.
| Bracket I. | Bracket II. | Bracket III. | |
| Tax on income | CZK 100 | CZK 4,963 | CZK 9,320 |
| Health insurance | CZK 3,306 | CZK 3,591 | CZK 5,292 |
| Social insurance | CZK 6,578 | CZK 8,191 | CZK 12,527 |
| Total advance payment | CZK 9,984 | CZK 16,745 | CZK 27,139 |
7. Self-employed persons (OSVČ) are required to submit an annual personal income tax return as well as reports for the Czech Social Security Administration (ČSSZ) and health insurance companies. The deadlines for submission are listed in the following overview.
| Paperform | Electronically | Tax advisor | |
| Personal income tax return | 01.04.2026 | 04.05.2026 | 01.07.2026 |
| Overviews of income and expenses | 04.05.2026 | 01.06.2026 | 01.08.2026 |
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