Mortgage for self-employed (OSVČ) in Czechia: how banks assess income and turnover-based mortgages
Updated: 12 November 2026
Self-employed people (OSVČ) often earn well but still get refused a mortgage. The reason is usually not the income itself but how the bank calculates it. Here are the rules and legal ways to improve your chances.
- Banks usually look at the tax base from your last 1–2 tax returns, not at revenue.
- With flat-rate expenses (40/60/80%) the tax base is lower — so the bank sees lower income.
- Some banks offer a turnover-based mortgage (obratová hypotéka), counting 15–30% of annual revenue.
- Typical conditions: at least 2 years in business, no loss, possibly a higher rate.
How the bank calculates OSVČ income
The basis is your tax return (daňové přiznání) for the last 1–2 years. From the tax base the bank calculates net monthly income using its own formula. With actual expenses the profit is visible in the return; with flat-rate expenses banks sometimes count only 1/12 of the declared annual profit.
What a turnover-based mortgage is
Some banks count a fixed share of annual revenue — according to specialised portals, 15–30% depending on the bank. It suits people with high turnover and a low tax base. Typical conditions:
- at least 24 months of continuous business;
- the last tax period without a loss;
- the loan amount may be capped and the rate higher.
If you pay the flat-rate tax
With the flat-rate tax (paušální daň) you do not file a tax return, so banks look at other documents: business account statements for 3–6 months, income records and proof of paying the flat-rate tax.
Documents to prepare
- tax returns for 1–2 years and proof of tax payment;
- certificates of no arrears (tax office, ČSSZ, health insurer);
- bank statements, income and expense records;
- your residence document (for foreigners).
5 tips to improve your chances
- Plan the mortgage 1–2 years ahead.
- Do not change your tax regime right before applying.
- Apply together with your partner or spouse.
- Close small loans and credit card limits.
- Compare several banks through an experienced intermediary.
Need help?
We will calculate what income the bank will see in your case and find a bank with the right method — including turnover-based mortgages.
Sources
This article is for information only and is not legal, tax or financial advice. Check the current rules before making a decision or contact us.