· Business and work
Flat-rate regime: the first-band advance falls to CZK 9,162
From 1 July 2026 the monthly advance in the first band of the flat-rate regime drops from CZK 9,984 to CZK 9,162. The January to June difference can be offset.
- When
- Source
- financnisprava.gov.cz
- Verification
- Confirmed by an editor
The Financial Administration announced on 23 June 2026 that from 1 July 2026 the monthly advance in the first band of the flat-rate regime (paušální režim) falls from CZK 9,984 to CZK 9,162, a cut of CZK 822. The change follows a reduction of pension insurance contributions for the self-employed (OSVČ); the amendment applies retroactively from 1 January 2026. The new advance is first due on 20 July 2026. Those who paid CZK 9,984 monthly from January to June have an overpayment of CZK 4,932 (6 × 822). To offset it, they can pay CZK 4,230 instead of CZK 9,162 on the July advance or a later monthly one. If the overpayment is not used up by the end of 2026, they can ask the tax administrator for a refund after the tax period ends. Published for Ukrainians living in Czechia.