Daně OSVČ 2026: paušální daň, výdajové paušály a přiznání
Kolik odvedete státu jako živnostník v roce 2026? Projděte si daň z příjmů, výdajové paušály, paušální daň i t...
Profession: lecturer, coach and consultant
How to work as a lecturer, coach or consultant
Lecturing, coaching, mentoring and consulting are in the vast majority of cases an unqualified trade (živnost volná) — the notification-based and least regulated type. You don't need any education, certificate or experience; it is enough to meet the general conditions and notify the field at the trade licensing office (živnostenský úřad). Beware only of two common mistakes: you need MŠMT accreditation only for retraining courses (not for ordinary training) and education in itself is not exempt from DPH (VAT).
unqualified trade — no qualification
notification 1 000 Kč (online 800 Kč)
IČO within 5 working days
accreditation only for retraining
Are you more of a lecturer or a coach? Choose your field accordingly
Lecturer, trainer, courses
field no. 72 · unqualified trade
You need: an unqualified trade, field no. 72 "Extracurricular upbringing and education, organising courses and training, including lecturing". It covers courses, seminars, preparatory and language courses, tutoring and own lecturing.
Unqualified tradeCoach, mentor, consultant
field no. 60 · unqualified trade
You need: an unqualified trade, field no. 60 "Advisory and consulting activity, preparation of expert studies and reports". Suitable for business, career and life coaching, mentoring and consulting — neither coaching nor mentoring is a regulated profession in the Czech Republic.
Types of tradesStep-by-step guide
- Clarify your field (or fields) lecturer / courses / training → field no. 72; coach / advisor / consultant → field no. 60. Ideally notify both at once — this covers preparatory courses, training and individual coaching for a single fee.
- Check the general conditions of the trade age 18, full legal capacity and good standing (no criminal record) (§ 6 of the Trade Licensing Act). You don't need any coaching certificate or pedagogical education by law.
- Notify the trade via the Single Registration Form (JRF) online at rzp.gov.cz with a qualified signature or via a data box (datová schránka), or in person at any trade licensing office — with a single form you handle the IČO (business ID), ČSSZ (Czech Social Security Administration) and your health insurer. → detail
- Pay the administrative fee 1 000 Kč for the first notification, 800 Kč electronically. Notifying multiple unqualified trade fields at once is covered by a single fee; you receive the extract with the IČO within 5 working days.
- Notify the insurers of the start of activity if the JRF didn't handle it, notify the start of self-employed activity to your health insurer (within 8 days) and to the ČSSZ (by the 8th day of the following month) and start paying the advance payments.
- Set up your taxes decide between the 60% lump-sum expense allowance and the flat-rate tax; for the flat-rate tax, register by 12 January of the given year. A lecturer and coach with low costs usually comes out ahead with it. → detail
MŠMT accreditation is required only for retraining, not for ordinary training
For an ordinary commercial course, company training, language or preparatory course, tutoring or individual coaching you don't need MŠMT accreditation — an unqualified trade is enough. You deal with accreditation only if you want to offer retraining courses within the meaning of the Employment Act (typically courses paid for by the Labour Office or ending with a recognised qualification). Only someone who holds the unqualified trade field no. 72 may apply for accreditation; the application is filed under Decree no. 176/2009 Coll., the processing deadline is 90 days and the accreditation is valid for 3 years. Source: MŠMT, Act no. 435/2004 Coll., Decree no. 176/2009 Coll. — verified 2026.
DPH (VAT) and education: only accredited retraining is exempt
A common misconception is "education = no DPH". That is not true. Ordinary commercial courses, training, seminars, language courses outside the school register, as well as coaching and consulting are not exempt from DPH — once the turnover of 2 000 000 Kč per year is exceeded, they are subject to the standard rate of 21 %. Exempt without the right to deduct, under § 57(1)(d) of the DPH Act, is only retraining provided by a person with accreditation (or with an accredited educational programme). An accredited retraining provider therefore does not charge DPH, but also has no right to deduct. Source: Act no. 235/2004 Coll. (§ 57), Tax Administration (Finanční správa) — verified 2026. More in the section DPH and the self-employed (OSVČ) →
Taxes and lump-sum allowance for a lecturer and coach 2026
| Item | Value 2026 | Note |
|---|---|---|
| Lump-sum expense allowance (unqualified trade) | 60 % of income | cap 1 200 000 Kč; you don't document expenses (§ 7(7) of the Income Tax Act) |
| Flat-rate tax — 1st band | 9 984 Kč/month | a lecturer and coach with the 60% allowance stays in it up to income of 1.5 million Kč; register by 12 Jan 2026 |
| Advance on social insurance (main activity) | 5 720 Kč/month | minimum advance 2026 outside the flat-rate regime (ČSSZ) |
| Advance on health insurance (main activity) | 3 306 Kč/month | minimum advance 2026 outside the flat-rate regime |
| Threshold for mandatory DPH registration | 2 000 000 Kč/year | an ordinary lecturer or coach usually doesn't reach it |
Amounts verified 2026 (Tax Administration, ČSSZ, health insurers). The minimum social advance and the 1st band of the flat-rate tax are adjusted during 2026 by an amendment — always verify the current amount at the official source.
When an unqualified trade is not enough
For the vast majority of lecturers, coaches and consultants the unqualified trade is sufficient. But beware of three situations where this doesn't hold:
- Retraining courses — it is still an unqualified trade (field 72), but you additionally need MŠMT accreditation (see above). From 1 January 2026, retraining facilities have new obligations towards the Labour Office (reporting participants' attendance); a fine of up to 100 000 Kč applies for non-compliance.
- Psychotherapy and medical/psychological services — these are not trades but regulated healthcare professions (Act no. 96/2004 Coll. and others). A coach must not call themselves a "therapist" in the medical sense without the relevant authorisation. Coaching and mentoring, by contrast, are not regulated.
- Accounting, tax and legal advice — these have their own regime (tax adviser, lawyer, regulated (vázané) trades). Field no. 60 "Advisory and consulting activity" does not apply to them.
Source: Trade Licensing Act no. 455/1991 Coll., Government Regulation no. 278/2008 Coll., Act no. 435/2004 Coll. — verified 2026.
A coaching certificate helps, but is not mandatory
No coaching certificate (ICF, EMCC), accreditation or pedagogical education is mandatory by law for carrying out the trade. But they are a strong competitive advantage and clients often require them. Moreover, in coaching and consulting you process clients' personal (sometimes sensitive) data — keep GDPR and confidentiality in mind.
Frequently asked questions from lecturers, coaches and consultants
What trade do I need for lecturing or coaching?
An unqualified trade. For lecturing, courses and training it is field no. 72 "Extracurricular upbringing and education, organising courses and training, including lecturing". For coaching, mentoring and consulting it is field no. 60 "Advisory and consulting activity". When you do both, notify both fields at once for a single fee. The notification costs 1 000 Kč, 800 Kč electronically, and you receive the IČO within 5 working days.
Do I need MŠMT accreditation as a lecturer or coach?
Only if you offer retraining courses within the meaning of the Employment Act (typically courses through the Labour Office or ending with a recognised qualification). For ordinary commercial courses, company training, language and preparatory courses, tutoring and individual coaching you don't need accreditation — an unqualified trade is enough. Accreditation is handled under Decree no. 176/2009 Coll., the deadline is 90 days and it is valid for 3 years.
Must I have a coaching certificate (ICF, EMCC) or pedagogical education?
No. The unqualified trade requires no professional qualification or experience — the general conditions suffice (age 18, legal capacity, good standing (no criminal record)). Neither coaching nor mentoring is a regulated profession in the Czech Republic. A certificate is a strong competitive advantage, but is not mandatory by law. However, you must not call yourself a "psychotherapist" or provide medical services without the relevant authorisation.
Do I pay DPH on courses and coaching?
Up to a turnover of 2 000 000 Kč per year you are not a DPH payer. Above the limit, yes — and beware, education in itself does not establish exemption from DPH. An ordinary commercial course, training and coaching are subject to the 21 % rate. Exempt (without the right to deduct), under § 57(1)(d) of the DPH Act, is only accredited retraining.
What lump-sum expense allowance do I have and is the flat-rate tax worth it for me?
With an unqualified trade you apply a lump-sum expense allowance of 60 % of income (cap 1 200 000 Kč). The flat-rate tax is often worth it for lecturers and coaches — thanks to the 60% allowance you stay in the cheapest 1st band (9 984 Kč/month in 2026) up to income of 1.5 million Kč. You register for the flat-rate regime for 2026 by 12 January 2026.
Can I lecture or coach alongside employment?
Yes, as a secondary activity. If you are also an employee, a student under 26, a pensioner or a parent on parental leave, you pay social insurance only when the annual profit exceeds the decisive amount (117 521 Kč for 2026); up to that threshold nothing is paid. Health advance payments are not made in the first year of secondary activity and are settled via the annual income and expenses statement (přehled).
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Set up your taxes as a lecturer or coach
Before you issue your first invoice, decide between the flat-rate tax and the 60% lump-sum expense allowance and keep an eye on the DPH threshold. A complete overview of taxes and contributions for the self-employed (OSVČ) is in our taxes section.