OSVČ in 2027: new minimum advances, flat-rate tax and EET
Updated: 11 November 2026
For sole traders (OSVČ), 2027 brings new minimum advances, new flat-rate tax amounts and the return of EET. The calculations are based on the average wage for 2027 — CZK 51,663 (Government Regulation No. 177/2026 Coll.).
- Minimum social insurance advance (main activity): CZK 5,281 a month.
- Minimum health insurance advance (main activity): CZK 3,488 a month.
- Total minimum — CZK 8,769 a month.
- Flat-rate tax, band 1 — CZK 9,662 a month.
- The new amounts apply from January 2027.
Social insurance
- Main activity: at least CZK 5,281 a month.
- Secondary activity: CZK 1,660 a month — only if your business assessment base for 2026 exceeded CZK 117,521 (for 2027 income the decisive threshold is CZK 123,991).
- Beginners: a reduced advance of CZK 3,772 in the year of starting and the following two years. Those who started after 31.12.2024 and did not do business in the previous five years pay no social advances in the year of starting and the following year.
Health insurance
The minimum for the main activity is CZK 3,488 a month. No advances are paid for a secondary activity.
Payment deadlines
The social advance for January is due by 31.1.2027, the health advance by 8.2.2027. Higher advances based on actual profit change from the month after you file the annual overview (přehled) for 2026.
Flat-rate tax 2027
- Band 1: CZK 9,662 a month (CZK 100 tax, CZK 6,074 social, CZK 3,488 health insurance).
- Band 2: CZK 16,745 a month.
- Band 3: CZK 27,139 a month.
Band 1 flat-rate taxpayers with income up to CZK 1 million can choose EET OFF mode with a surcharge of CZK 1,400 a month — the notification must be filed by 11.1.2027. More in our article EET 2.0 from 1 January 2027.
Need help?
We keep the books for OSVČ and s.r.o., file overviews and tax returns, and help you choose between the flat-rate tax and the standard regime. Calculate your taxes with our OSVČ calculator.
Sources
This article is for general information only and is not legal or tax advice. Check the current rules before making a decision, or contact us.