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The deadline for registration for flat-rate tax in 2023 is 10.1.

The deadline for registration for flat-rate tax in 2023 is 10.1.

You can apply for a flat tax until January 10. Its amount for 2023 is set at CZK 6,028.

What is flat rate tax?

Flat tax is a method of taxation of self-employed persons, which is intended to significantly simplify the administration and collection of taxes. Instead of individual payments for health and social insurance and any income tax advances, the self-employed person pays a single amount. Subsequently, after the end of the year, he does not even submit returns and summaries. New for 2023, however, it is necessary to monitor which band the self-employed person falls into.

Flat tax bands for 2023:

The amount of the flat tax for the 1st band is 6,028 CZK, for the 2nd band it is 16,000 CZK, and for the 3rd band it is 26,000 CZK.

 turnover / band 80% 60% 40%
 < 1 000 000 Kč 6 028 Kč 6 028 Kč 6 028 Kč
 < 1 500 000 Kč 6 028 Kč 6 028 Kč 16 000 Kč
 < 2 000 000 Kč 6 028 Kč 16 000 Kč 26 000 Kč

Using the table above, we can find out which band we fall into (turnover matrix and the amount of the flat-rate expenditure according to the type of business) and place ourselves in the flat-rate tax band.

How to apply for flat tax?

Logging into the flat-rate tax system takes place using the "Notification of entry into the flat-rate regime" form. We can hand in the form at the tax office, send it by post or data box.

Payment of flat tax

The flat-rate tax is payable by the 20th of the month to the account of the relevant tax office, bank account prefix for this tax is 2866.

Why us

Founded in 2016, NANO – AUDIT consults various multinational clients in several countries with financial expertise to assist financial professionals improve their processes, recover liquidities, analyzing and mitigating risk. We are able to do this because we assembled a team of dedicated professionals with decades of experience in various financial fields that impact your organization by offering tailor made advise.


We deliver our work within the highest possible standards. We take pride in expertise.

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