Starting in 2026, self-employed individuals (OSVČ) in the Czech Republic will face higher minimum contributions to social insurance (sociální pojištění) and health insurance (zdravotní pojištění). The monthly payment under the simplified flat-tax regime (paušální daň) will also change.
Increase in mandatory contributions
Compared to 2025, the total minimum monthly contributions will increase by 1,124 CZK.
In 2026, the combined minimum amount payable reaches 9,026 CZK, consisting of:
- 5,720 CZK — the minimum social insurance contribution (sociální pojištění) for self-employed persons whose business is their main activity (hlavní činnost). This represents an increase of 961 CZK compared to 2025.
- 3,306 CZK — the minimum health insurance contribution (zdravotní pojištění) for OSVČ who are required to comply with the minimum assessment base. This amount increases by 163 CZK compared to 2025.
Special minimum social insurance amounts in 2026
In addition to the standard minimum applicable to self-employed persons with a main activity, two special minimum social insurance amounts apply in specific situations in 2026.
- 1,574 CZK per month — the minimum contribution for secondary self-employment (vedlejší činnost). This applies when self-employment is classified as a secondary activity.
- 3,575 CZK per month — the reduced minimum contribution for newly registered self-employed persons whose business is their main activity (hlavní činnost). This applies if the individual starts OSVČ as a main activity and has not carried out self-employment in the previous 20 calendar years. The reduced minimum applies in the first year of activity and the following two calendar years, provided the main-activity status is maintained.
Changes to the flat-tax regime (paušální daň)
For entrepreneurs using the simplified flat-tax regime (paušální daň), the monthly payment in the first band (I pásmo) will change from 2026. The amounts for the second and third bands remain unchanged.
Table. Monthly payments under the flat-tax regime (paušální daň) in 2026
| Band | Total | Income tax (daň z příjmů) | Social insurance (důchodové pojistné) | Health insurance (zdravotní pojistné) |
| Band 1 (I pásmo) | 9 984 Kč | 100 Kč | 6 578 Kč | 3 306 Kč |
| Band 2 (II pásmo) | 16 745 Kč | 4 963 Kč | 8 191 Kč | 3 591 Kč |
| Band 3 (III pásmo) | 27 139 Kč | 9 320 Kč | 12 527 Kč | 5 292 Kč |
The simplified flat-tax regime (paušální daň) is convenient because it combines several obligations into one monthly payment, but it is not available to everyone. For example, it is not suitable for VAT payers (DPH) or for entrepreneurs who have other taxable income such as rental income or capital income above the allowed limit.
Want to understand how the 2026 changes affect you and which option is best in your situation? Contact DoMyTax. We will review your case, recommend the most suitable approach, and help you complete all the paperwork.
We work with both self-employed individuals and companies of any size. DoMyTax s.r.o. has been helping entrepreneurs like you run their businesses in the Czech Republic for many years. We provide professional services, including:
- Tax and social contribution consultations
- Accounting services in the Czech Republic
- Assistance with OSVČ registration and renewals
To contact us:
💬 Chat with us online: DoMyTax
📞 Call us: +420 228 229 092
📧 Email us: info@domytax.cz
📍 Visit our office: Vista House, Na Pankráci 30, 140 00 Nusle, Prague
