From July 2026, self-employed individuals in the first band of the Czech flat tax regime will pay a lower monthly flat tax advance. The monthly payment will decrease from CZK 9,984 to CZK 9,162.
The change follows an amendment reducing pension insurance contributions for self-employed individuals retroactively from 1 January 2026. As the first band of the flat tax regime includes pension insurance contributions, the monthly flat tax advance is also affected.
The new amount of CZK 9,162 is first payable by 20 July 2026.
Overpayment for January to June 2026
Taxpayers who were in the first band of the flat tax regime and paid CZK 9,984 per month from January to June 2026 will have an overpayment.
The monthly difference is CZK 822. For the six months from January to June 2026, this creates a total overpayment of CZK 4,932.
This applies to taxpayers in the first band of the flat tax regime. The information above does not automatically apply to taxpayers in the second or third band.
How to Use the Overpayment
The overpayment can be used to reduce one of the remaining flat tax advance payments in 2026.
For example, instead of paying the standard July advance of CZK 9,162, a taxpayer can reduce the payment by the overpayment of CZK 4,932 and pay only CZK 4,230 by 20 July 2026.
Alternatively, the overpayment can be used to reduce one of the later monthly payments in 2026.
If the taxpayer does not use the overpayment to reduce one of the advance payments by the end of 2026, they can request a refund from the tax office after the end of the tax period.
Practical Recommendation
If you are in the first band of the flat tax regime and pay your flat tax by standing order, you should check and update the payment amount.
You may consider the following:
- For July 2026, you can pay only CZK 4,230 if you want to use the full overpayment immediately.
- From August 2026 onwards, the regular monthly payment should be changed to CZK 9,162.
- If you decide not to reduce any of the 2026 monthly payments, the overpayment can be claimed back after the end of the year.
Summary
From July 2026, the first band flat tax advance is reduced from CZK 9,984 to CZK 9,162 per month.
Taxpayers who paid the original amount from January to June 2026 will have an overpayment of CZK 4,932.
The overpayment can be used to reduce the July payment or another monthly payment in 2026. If not used during 2026, it can be refunded after the end of the tax period.