{
  "$comment": "Machine-readable companion to https://valem.run/calculators/czechia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/czechia/self-employed",
  "dataUrl": "https://valem.run/calculators/czechia/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Czechia paušální daň model by Valem (https://valem.run/calculators/czechia/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/czechia/self-employed/verify",
  "country": "czechia",
  "countryName": "Czechia",
  "formula": "self-employed",
  "formulaName": "Paušální daň",
  "title": "Paušální Daň — Czechia Freelancer Tax",
  "answer": "Your net income as a Czech OSVČ on paušální daň is revenue minus a single monthly payment set by which of three revenue bands you fall into — income tax, social insurance and health insurance all included in that one amount.",
  "lang": "en",
  "currency": "CZK",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Finanční správa — Paušální daň 2026: novinky, termíny a částky",
      "url": "https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2025/pausalni-dan-2026-novinky-terminy",
      "checked": "2026-08-22"
    },
    {
      "label": "Pásma paušální daně 2026 — limity příjmů a měsíční částky (9 984 / 16 745 / 27 139 Kč)",
      "url": "https://dostupnyadvokat.cz/blog/pasma-pausalni-dane",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (CZK)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "monthlyPayment",
      "type": "number",
      "label": "Flat payment / month",
      "format": "number",
      "formula": "annualRevenue <= $const.band1Limit ? $const.band1Monthly : (annualRevenue <= $const.band2Limit ? $const.band2Monthly : $const.band3Monthly)"
    },
    {
      "name": "annualPayment",
      "type": "number",
      "label": "Flat payment / year",
      "format": "number",
      "formula": "$round(monthlyPayment * 12, 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - annualPayment]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "900,000 CZK revenue — band 1",
      "given": {
        "annualRevenue": 900000
      },
      "expect": {
        "monthlyPayment": 9984,
        "annualPayment": 119808,
        "netIncome": 780192
      }
    },
    {
      "description": "1,400,000 CZK revenue — band 2",
      "given": {
        "annualRevenue": 1400000
      },
      "expect": {
        "monthlyPayment": 16745,
        "annualPayment": 200940,
        "netIncome": 1199060
      }
    },
    {
      "description": "1,800,000 CZK revenue — band 3, the top of the regime",
      "given": {
        "annualRevenue": 1800000
      },
      "expect": {
        "monthlyPayment": 27139,
        "annualPayment": 325668,
        "netIncome": 1474332
      }
    }
  ],
  "spec": {
    "id": "self-employed-czechia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "monthlyPayment": {
          "type": "number",
          "readOnly": true
        },
        "annualPayment": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "band1Limit": 1000000,
      "band2Limit": 1500000,
      "band1Monthly": 9984,
      "band2Monthly": 16745,
      "band3Monthly": 27139
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 900000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.monthlyPayment",
        "expr": "annualRevenue <= $const.band1Limit ? $const.band1Monthly : (annualRevenue <= $const.band2Limit ? $const.band2Monthly : $const.band3Monthly)"
      },
      {
        "path": "$.annualPayment",
        "expr": "$round(monthlyPayment * 12, 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - annualPayment]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The 2026 amounts are the official ones (band 1 rose from 8,716 to 9,984 CZK a month; bands 2 and 3 are unchanged). Paušální daň replaces income tax, social insurance and health insurance with that single payment, so nothing else is owed and no annual return is filed. What the model cannot know is which band you qualify for: that depends not only on revenue but on your activity and its statutory expense percentage, so a band-1 revenue can still require band 2 or 3. Available up to 2,000,000 CZK of annual revenue, and only if you are not a VAT payer and have no employment income. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (CZK)",
              "bind": "$.annualRevenue",
              "placeholder": "900000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "monthlyTile",
                  "type": "statTile",
                  "label": "Flat payment / month",
                  "bind": "$.monthlyPayment",
                  "format": "number"
                },
                {
                  "id": "annualTile",
                  "type": "statTile",
                  "label": "Flat payment / year",
                  "bind": "$.annualPayment",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Finanční správa — Paušální daň 2026: novinky, termíny a částky",
                  "url": "https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2025/pausalni-dan-2026-novinky-terminy",
                  "date": "2026-08-22"
                },
                {
                  "label": "Pásma paušální daně 2026 — limity příjmů a měsíční částky (9 984 / 16 745 / 27 139 Kč)",
                  "url": "https://dostupnyadvokat.cz/blog/pasma-pausalni-dane",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "900,000 CZK revenue — band 1",
        "given": {
          "$.annualRevenue": 900000
        },
        "expect": {
          "$.monthlyPayment": 9984,
          "$.annualPayment": 119808,
          "$.netIncome": 780192
        }
      },
      {
        "description": "1,400,000 CZK revenue — band 2",
        "given": {
          "$.annualRevenue": 1400000
        },
        "expect": {
          "$.monthlyPayment": 16745,
          "$.annualPayment": 200940,
          "$.netIncome": 1199060
        }
      },
      {
        "description": "1,800,000 CZK revenue — band 3, the top of the regime",
        "given": {
          "$.annualRevenue": 1800000
        },
        "expect": {
          "$.monthlyPayment": 27139,
          "$.annualPayment": 325668,
          "$.netIncome": 1474332
        }
      }
    ]
  }
}