Paušální daň: register by 10 January or wait a year

The flat-tax regime is entered by notice, not by a decision of the tax office. The notice for the current year has to be with the tax office by 10 January, and there is no way to file it late.

Deadline: 10 January

Entry notice for the current tax year. A new sole trader files it within the deadline for registering the activity.

Open the flat-tax calculator

Who can enter the regime

The regime is built for a sole trader whose whole tax picture is §7 business income. Every condition has to hold for the entire tax period, not only on the day you file the notice.

Your income is business income under §7. Employees and companies are outside the regime.
Your §7 gross income stays at or below 2 000 000 CZK for the year.
You are not a registered VAT payer and have no obligation to register.
Income under §8, §9 and §10 together stays at or below 50 000 CZK, so one rented flat can rule the regime out on its own.

The 10 January notice

Entry is a notice of entry into the flat-tax regime, filed with your own tax office. It has to arrive by 10 January of the year it applies to, and the tax administration cannot waive that date.

For the current year the notice must reach the tax office by 10 January, on the official form, through the tax portal or your data box.
If you start self-employment during the year, the notice goes in within the deadline for registering the activity and the regime runs from the month you start.
Miss 10 January and the earliest entry is the following year. There is no late filing and no extension.

What the monthly payment covers

One payment a month, by the 20th, covers income tax, pension insurance and health insurance together. In exchange you file no income tax return and no insurance overviews for that year.

A single monthly payment to the tax office replaces three payments and three sets of paperwork.
No income tax return, no ČSSZ overview and no health insurance overview for a year the regime covered in full.
You still keep records of income and receivables, because the limits and your band are tested against real figures at year end.

What you give up

The flat payment is final and nothing reduces it. Every deduction and credit that would have cut your tax is simply lost for that year.

Mortgage interest, retirement products and gifts stop being deductible.
The spouse credit and the child tax bonus cannot be claimed, which is what usually decides the question for families.
A loss cannot arise and earlier losses cannot be used, so a bad year costs you the same as a good one.

Common questions

I missed 10 January. Can I still enter this year?

No. The notice is bound to that date, and neither the tax office nor a request for waiver moves it. Decide in December, file in the first days of January, and check your band against a full-year income estimate first.

I rent out a flat. Does that block the regime?

It does once rental income under §9 together with any §8 and §10 income passes 50 000 CZK for the year. Below that the regime stays open, but the flat payment already covers the rental income, so the 30 % flat expenses and the real costs on the unit stop helping you.

Which band do I pay?

The band follows your expected §7 income and your statutory expense rate, where the higher rates lift the ceiling of the first band. You pay the band you chose all year and the tax office confirms the flat tax at year end against the income you actually had.

Compare the regime against your own numbers

The flat-tax calculator puts the monthly band next to real and percentage expenses for the same income, including the deductions the regime would cost you.