Calculator: employee or freelancer in Czechia?
Offered a job “as an employee (HPP) or freelancer (IČO)”? Enter the offered gross salary and see how much you need to invoice as a freelancer to end up with the same, and what you cost the company as an employee. Nothing is sent anywhere.
How accurate is thisThis is an indicative estimate (250 working days, no actual expenses or children). The rules changed this year (in Czech sources): from 1 July 2026, lower minimum advances and a flat-rate tax of CZK 9,162 apply. The official explanation is from ČSSZ, a clear Q&A from Podnikatel.cz. Careful: many calculators, and even some official pages, still show the older CZK 9,984.
For trades, the calculation does not include actual costs of tools, a vehicle and fuel. Add them to your rate. Materials are usually charged to the customer separately.
With income over CZK 2 million a year you must register for VAT. You then add VAT to your invoices, which a company client deducts, so for you it mainly means extra paperwork.
What else to consider
The numbers are only part of the decision. The article covers what you lose as a freelancer, when it pays off and where the legal line is.
Read the article2026 rules. Employee: the same calculation as the net salary calculator (taxpayer declaration signed, no children). Freelancer: main activity, 80% flat-rate expenses for craft trades (expenses up to CZK 1.6 million), 60% for other trades (up to CZK 1.2 million) or 40% for liberal professions (up to CZK 0.8 million). Flat-rate tax (paušální daň) CZK 9,162 a month in band 1 (from July 2026 after the amendment), CZK 16,745 in band 2 and CZK 27,139 in band 3, with the band depending on income and type of trade. Flat-rate expenses: 15% tax after the taxpayer credit, social insurance 29.2% of 55% of profit, health insurance 13.5% of 50% of profit, with minimum advances of CZK 5,005 and 3,306. Does not include voluntary sickness insurance for freelancers, child credits or actual expenses. This is an indicative estimate, not tax advice.