Every self-employed person under a trade license in the Czech Republic shall pay taxes and insurance properly. There are 3 basic payments you shall take care of:
Czech Income Zivno Tax, also known as Self-employment Tax (daň z příjmu)
Czech Social Insurance minimum monthly deposits
Czech Health Insurance minimum monthly deposits
Mandatory Registrations for Every Freelancer ( Zivno) in the Czech Republic
What shall I, as a freelancer, be registered with?
Once your trade license (Zivno) is registered and your ICO number is active and you want to start working, you shall register yourself with 3 Czech more authorities:
ČSSZ (Social Tax Office) for social tax
Finanční úřad (Czech Financial Tax Office) for income tax
VZP, OZP, … (Czech Health Insurance Office) for mandatory health insurance. If you never had Czech health insurance, you can choose any public health insurance company.
LIGHT VAT (Czech Financial Tax Office) for VAT registration if you are working with companies registered in the EU but not in the Czech Republic
Czech Social Insurance
Once successfully registered with the Social Tax Office, it’s time to set up your payments. Social Tax is always paid for the current month.
How much is Social Insurance?
The minimum deposit for Czech social insurance is CZK 4,759 per month for the year 2025. Keep in mind that the minimum deposit changes every year!
Where shall I send the payment?
The bank account varies for every freelancer depending on your home address. This information can be found in your very first Social Tax registration letter.
What is my reference number for Social Insurance payments?
It can be found in the same letter, above the bank account number.
Example – When to pay Social Insurance?
If you are registered from March 1, 2025, as a Czech Trade License taxes and insurance payer, you must pay CZK 4,759 for March by the last day of March.
How to pay for Social Insurance?
Once registered in the Czech Social Insurance system, you must make monthly payments as a holder of the Czech Zivno. You become OSVČ, meaning Freelancer. Social insurance is always paid for the current month. For example, if you start freelancing in September, you should pay social security during September.
Health Insurance
The minimum trade license( zivno) health insurance deposit is CZK 3,143 per month for 2025. This amount changes yearly as it is based on the average salary, which increases annually.
Where shall I send the payment?
The bank account differs based on your home address and the Health Insurance Office you choose. If you are a VZP client, you can find your payment details on their website.
What is my reference number for Health Insurance payments?
Your reference number is your číslo pojištěnce, which can be found on your EHIC card or a temporary confirmation from your health insurance office.
Example – When to pay for Health Insurance?
If you are registered from March 1, 2025, as a Czech Trade License taxes and insurance payer, you must pay CZK 3,143 for March between April 1 and April 8, since health insurance is always paid for the previous month.
Income Tax Payments
Income tax for freelancers depends on your annual earnings, calculated when you file your Tax Report for the previous tax year. The total amount is determined once you file your Tax Report. If you are a Flat Taxpayer, you do not need to submit a Tax Report! To handle this process efficiently, it is best to hire an accountant.
If you prefer the Flat Tax system, you must still register with all the authorities listed above. However, instead of separate payments, you will make a single total payment covering social tax, health insurance, and income tax directly to the tax office of your district. Your Flat Tax payment reference number is your DIČ number without the “CZ” part.
Trade License (Zivno) Tax Calculator
Just registered your Czech Trade License (Zivno)? Calculate your Zivno tax, contributions, and net income as a self-employed individual in the Czech Republic. Just enter your yearly gross income, and the Freelance Tax Calculator will calculate your Zivno tax, social and health insurance contributions, and your net income.
