Minimum advances for 2027
From January 2027 the minimum monthly advance for a main activity rises to CZK 5,281 for social insurance and CZK 3,488 for health insurance: CZK 8,769 in total, CZK 458 more than today. For a secondary activity the social minimum becomes CZK 1,660.
Social advances are due by the end of each month, health advances by the 8th of the following month. Update your standing orders before the first 2027 payments.
Flat-tax method 2027
Only the first band rises: from CZK 9,162 to CZK 9,662 a month. The second band (CZK 16,745) and third band (CZK 27,139) stay the same.
To join, leave or switch band for 2027, notify the tax office by Monday 11 January 2027. If you stay in your band, just raise your payment.
EET 2.0: register your units from 1 November
Electronic sales registration returns on 1 January 2027 for cash and other in-person payments. From 1 November 2026 you can register your recording units (premises, e-shops, apps, vehicles, stalls) in the DIS+ tax portal; without them you cannot get a cash-register certificate.
If you record sales in one unit, you must register all units through which you take payments, including an e-shop paid by card gateway. January 2027 is a tolerance month, not a postponement.
Deadlines
Monday 26 October: September VAT returns, control statements and EC Sales Lists.
Sources
- Money.cz – Minimum OSVČ advances 2027
- Banky.cz – Flat-rate tax 2027
- Daňovky.cz (KPMG) – EET 2.0 recording units
This summary is for general information only and does not replace individual tax advice. Rules and amounts can change; check the date of this post.
