Freelancing in the Czech Republic on a trade licence
Most freelancers work on a trade licence (živnostenský list). Registering costs CZK 1,000 and you can start trading the same day. The real cost is monthly: from CZK 8,311 in social and health insurance advances for a main activity, or a single flat-rate tax payment from CZK 9,162 that covers tax and insurance together.
Sources: the Trade Licensing Act, the Ministry of Industry and Trade's single registration form, ČSSZ, VZP and the Financial Administration's flat-rate tax pages.
Who can get one
- EU, EEA and Swiss citizens: on the same terms as Czech citizens.
- From outside the EU: you need a long-term visa or residence permit, or permanent residence. Without permanent residence you also need a criminal record extract from your home country, under 3 months old.
- You can register before your permit is issued: the trade office gives you an extract for your permit application, and you may start trading once you show them the visa or permit. If you don’t within 6 months, the registration lapses.
- Your trade licence lasts only as long as your residence permit.
To come from outside the EU for business, you need a long-term residence permit for business: up to 2 years, CZK 2,500, decided in 60 days.
Which trade
Most freelancers need only the free trade (volná živnost, “Výroba, obchod a služby neuvedené v přílohách 1 až 3”), which needs no qualification. You pick fields from its list, for example no. 56 for software and IT, or no. 69 for translation. Crafts and some professions need proof of qualification, and a few need a state licence.
How to register
- Fill in the single registration form (Jednotný registrační formulář). It notifies the trade office, social security (ČSSZ) and your health insurer in one go, and the trade office tells the tax office.
- File it at any trade licensing office (there are 227), or online.
- Bring your residence document, the criminal record extract if you need one, and the owner’s written consent if your business address isn’t your home.
- Pay CZK 1,000 (CZK 500 for each further trade filed later).
You can trade from the day you file. The office enters you in the register within 5 working days.
Flat-rate tax? Opt in separately with the tax office’s form, by the day you start, or by 10 January in later years.
Monthly costs in 2026
Standard regime
| Advance | Main activity | Side activity |
|---|---|---|
| Social security (pension) | CZK 5,005 from July 2026 | CZK 1,574 |
| Health insurance | CZK 3,306 | none if an employer already pays it |
Social security is due within the month; health insurance by the 8th of the next month. New starters with no self-employment in the previous 5 years pay no social security advances in their first year and the next, and settle up later (ČSSZ). Side activities only pay social security once their tax base reaches CZK 117,521.
Flat-rate tax (paušální daň)
One monthly payment covering income tax, social security and health insurance, with no tax return:
| Band | Monthly | Income limit (previous year) |
|---|---|---|
| I | CZK 9,162 | up to CZK 1 million, more for some professions |
| II | CZK 16,745 | up to CZK 1.5 million, more for some professions |
| III | CZK 27,139 | up to CZK 2 million |
Pay by the 20th of each month. You can’t use it if you’re a VAT payer or also employed on 1 January (source).
Every year (standard regime)
- Tax return: by 1 April, or early May online. See the tax return guide.
- Overview for ČSSZ and overview for your health insurer: one month after the tax return deadline. The health insurance overview must be filed online from 2026.
- Pay any balance within 8 days of filing the overviews.
On the flat-rate tax, none of these are needed as long as you meet its conditions.
Taking a break or stopping
Tell the trade office you’re suspending (přerušení) or cancelling the licence. It’s free, and the same form works. Social security treats a suspension as stopping: check it’s reported by the 15th of the following month. Leaving the country? See what if.