At the beginning of 2023, the possibility of registering for the flat-rate tax scheme opens up again.

This year we will be making some major changes, which we will describe to you.

The first important piece of information is that you can only enter the flat-rate tax regime until 10.1.

What is changing this year?
There are 3 new flat tax bands based on your income and type of activity.

What are the bands and who are they for?
1 - is for entrepreneurs with an annual income of up to CZK 1,000,000, regardless of the type of activity carried out. If your income was up to CZK 1,500,000 and at least 75% of this income belongs to the 80% or 60% expenditure flat rate, you can also apply for Band 1. The same applies to entrepreneurs with income up to CZK 2,000,000, where at least 75% of this income belongs to the 80% flat-rate expenditure. The monthly amount of advances is CZK 6,208.

2 - is for entrepreneurs with an annual income of up to CZK 1,500,000, regardless of the type of activity carried out. If your income was up to CZK 2,000,000 and at least 75% of this income belongs to the 80% or 60% expenditure flat rate, you can also apply for Band 2. The monthly advance payment amount is CZK 16,000.

3 - is intended for all entrepreneurs with an annual income of up to CZK 2,000,000, regardless of the type of activity carried out. The monthly amount of advances in the last band is CZK 26,000.

Is it worthwhile for me to enter the flat-rate tax regime?
Whether the flat-rate tax is beneficial for you depends on several factors. You can calculate whether entering the flat-rate tax scheme is worthwhile for you in this calculator: https://www.kurzy.cz/kalkulacka/pausalni-dan/

How do I join the flat-rate tax scheme?
It is not complicated. All you have to do is apply for personal income tax registration. You can find out more here https://www.financnisprava.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/obecne-informace