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.
