Self-employed (OSVČ) taxes

Tax return for the self-employed (OSVČ) for 2025

As a self-employed person (OSVČ) you have a data box (datová schránka) set up by law, and therefore you file the 2025 return electronically, as required by law — you have until 4 May 2026. The paper deadline of 1 April does not apply to you.

electronically by 4 May 2026 with an adviser by 1 Jul 2026 tax 15 % / 23 % 23 % above 1 762 812 Kč

How to file step by step Self-employed (OSVČ) taxes

When you file the return and what belongs in it

If you are not in the flat-rate tax regime, you file a personal income tax return and calculate the tax from the tax base. The partial tax base from self-employment is the difference between income minus expenses — you claim expenses either as actual ones (according to records) or via the lump-sum expense allowance (a percentage of income, without documentation).

From the tax base you deduct the non-taxable items (§ 15 ZDP) — gifts, interest on a housing loan, contributions to pension and life insurance, or a long-term investment product.
From the calculated tax you then deduct the tax credits (e.g. the basic taxpayer credit of 30 840 Kč) and the child tax allowance.
After filing the return, you still need to file the income and expenses statements for ČSSZ (Czech Social Security Administration) and the health insurance company.

Source: Act No. 586/1992 Coll. on income taxes (§ 7, § 15, § 16, § 35ba); Tax Administration (Finanční správa) of the Czech Republic — verified 2026.

How to file the return electronically, step by step

Prepare your supporting documents for 2025 Gather your income from self-employment, documents for expenses (or choose the lump-sum expense allowance), confirmations for credits and deductions, and details for the taxpayer credit and children. → detail
Log in to the MOJE daně portal (DIS+) You log in to the DIS+ tax information box via Citizen Identity (eIdentita), bank identity or your data box. DIS+ pre-fills part of the return for you.
Fill in the personal income tax return Enter income and expenses (§ 7), claim the non-taxable items (§ 15), calculate the tax at the 15 % rate and at the 23 % rate on the part above 1 762 812 Kč, and deduct tax credits and the child tax allowance. → detail
Submit the return by 4 May 2026 Submit the filing electronically — from the MOJE daně portal, via the data box or by e-mail with a recognised electronic signature. For a self-employed person (OSVČ) with a data box, the extended deadline of 4 May 2026 applies.
Pay the tax and file the overview statements Pay the calculated tax within the same deadline as the return. Within roughly one month after the return, file the income and expenses statements for ČSSZ and the health insurance company. → detail

Deadlines and rates for the 2025 return

Filing method / rate	Deadline or threshold	Applies to
On paper (in hard copy)	1 April 2026	natural persons without a data box and without an adviser (does not apply to OSVČ with a data box)
Electronically (MOJE daně / DIS+, data box, e-mail with signature)	4 May 2026	self-employed persons (OSVČ) with a data box — mandatory for them and the deadline extended by one month
Tax adviser / lawyer	1 July 2026	where a power of attorney is filed with the tax office in time, by the end of the basic deadline
Rate of 15 %	part of the tax base up to 1 762 812 Kč/year	always — the first 1 762 812 Kč is taxed at 15 %
Rate of 23 %	part of the tax base above 1 762 812 Kč/year	only the part of the tax base that exceeds the threshold (36 times the average wage)

The threshold of 1 762 812 Kč = 36 times the average wage (48 967 Kč for 2026); for monthly advance payments it corresponds to 146 901 Kč. The higher rate of 23 % applies only to the part of the tax base above the threshold, not to the entire income. Source: § 16 of Act No. 586/1992 Coll.; Tax Administration of the Czech Republic, Podnikatel.cz — verified 2026.

After the return come the overview statements for ČSSZ and the health insurance company

Filing the tax return is not the end of it. As a self-employed person (OSVČ) you must still file the income and expenses statement (přehled) for ČSSZ (social insurance) and for the health insurance company — usually within one month after the deadline for the tax return. From these statements the insurance contribution shortfall and the new level of advance payments are calculated; for 2026, the advance payment level is also affected by the announced change to the minimum assessment base for social insurance of self-employed persons (OSVČ) (from 40 % back to 35 % of the average wage), so always verify the current advance payment amount with ČSSZ. You will find the detailed procedure in the OSVČ overview statements section. Source: ČSSZ, Tax Administration of the Czech Republic — verified 2026.

Frequently asked questions

By when must I, as a self-employed person (OSVČ) with a data box, file the return?

By 4 May 2026. Self-employed persons (OSVČ) have a data box provided by law, so they are required to file the return electronically and the extended deadline applies to them. The paper deadline of 1 April does not apply to you.

When do I pay the 15 % rate and when the 23 % rate?

The 15 % rate applies to the part of the tax base up to 1 762 812 Kč per year. The higher rate of 23 % applies only to the part that exceeds this threshold — the first 1 762 812 Kč is always taxed at 15 %.

Where and how do I file the return?

Electronically via the MOJE daně portal (the DIS+ tax information box), via the data box or by e-mail with a recognised electronic signature. The MOJE daně portal pre-fills some of the data and reduces the risk of errors.

What if I use the lump-sum expense allowance — do I file a return too?

Yes. The lump-sum expense allowance is only a way of claiming expenses in the return as a percentage of income, without documentation. You file the return and the income and expenses statements for ČSSZ and the health insurance company as normal. You are exempt from filing a return only if you are in the flat-rate tax regime, which is an entirely different arrangement.

Can I extend the deadline?

Yes, to 1 July 2026, if your return is processed by a tax adviser or lawyer. The condition is that the power of attorney is filed with the tax office by the end of the basic deadline, i.e. by 4 May 2026.

When must I pay the tax?

You pay the calculated tax within the same deadline in which you file the return — i.e. by 4 May 2026, or by 1 July 2026 if using an adviser. After the return there is still the insurance contribution shortfall from the income and expenses statements for ČSSZ and the health insurance company.