What is changing?

The minimum assessment base for self-employed people is being reduced from the originally approved 40 % back to 35 % of the average wage — retrospectively from the beginning of 2026. The change affects everyone: self-employed people using actual or lump-sum expenses, as well as those in the flat-rate tax scheme.

The specific savings are as follows:

  • Self-employed people using actual or lump-sum expenses: 715 Kč less per month
  • Self-employed people in the flat-rate tax scheme: 822 Kč less per month

 

The annual saving is therefore around 10 000 Kč. And that is an amount worth having.

What do you need to do in practice?
Self-employed people using actual or lump-sum expenses

From July 2026, reduce your standing order — the new amount is 5 705 Kč per month.

The overpayment arising in the first half of the year will automatically be taken into account in your statement for 2026. If you need the money sooner, you can apply for a refund of the overpayment during the year — you do not have to wait for the annual reconciliation.

Self-employed people in the flat-rate tax scheme

The process here is slightly more specific:

  • In July 2026, make a one-off reduced payment of 4 230 Kč.
  • From August 2026, change your standing order to 9 162 Kč.

 

Do you have questions about how the change will affect your particular circumstances? Get in touch — we will gladly go through it with you. 🌿