In the second band, we find self-employed persons with incomes of up to CZK 1.5 million or CZK 2 million (they must have at least 75% of their income from independent activities, for which they can claim a 60% or 80% flat-rate expense allowance). The flat-rate advance in the second band for 2025 is CZK 16,745 .The third band can be used by all income tax payers in the flat-rate regime with income from self-employment up to CZK 2 million, regardless of the type of self-employment. The flat-rate advance in the third band for 2025 is CZK 27,139 .
In cases where the taxpayer has multiple incomes with chinese overseas australia database different amounts of applicable flat-rate expenses, the taxpayer is obliged to keep records of income from independent activities for the purpose of proving . Therefore, the amount of relevant income for the selected flat-rate regime band.
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Lump sum advances
The above-mentioned lump sum advances are paid by the taxpayer find ideas for your youtube videos – including 20 video types for your channel to the tax office in a lump sum regime every month . Therefore, The maturity of the lump sum advance expires on the 20th day of the calendar month (in the month of commencement of activity, the advance is payable by the 20th day of the following calendar month).
During the calendar year, circumstances may arise that will require the flat-rate taxpayer to withdraw from the flat-rate regime. Therefore, We distinguish between statutory and voluntary .
Here we will also distinguish when the actually occurs according to the law:
Voluntary termination regime
A taxpayer may also voluntarily withdraw from the flat-rate tax regime thailand data at the end of the tax period . In this case, he must submit a notification to the tax administrator by January 10 of the following year. If the notification is submitted after the deadline, it is not effective.
Flat tax restrictions
For the sake of completeness. Therefore, we would like to state that the flat-rate tax regime also has its limitations. These include, for example, the impossibility of having or being a cooperating person. At the same time, tax benefits for children or tax rebates and tax deductions cannot be applied in this regime .
Authors:
Martin Strnad
He is in his third year of studying Taxation and Tax Policy at the University of Economics. He has been working at EKP Advisory as an assistant tax advisor since September 2023. Martin is gaining valuable tax experience and is very active in writing professional texts.
Zuzana Tregnerová
She has been part of the EKP Advisory, sro team since 2017. Her main specialization is resolving tax disputes with the tax office regarding tax audits, seizure orders and appeal proceedings. She has many years of know-how in processing administrative actions and cassation complaints. When solving this issue, she is used to closely cooperating with law firms if necessary. In addition Therefore, she has experience in the areas of VAT, excise tax, international taxation, subsidy issues, real estate taxes and company liquidation.
Zuzana Tregnerová is a very experienced tax advisor . Therefore, she has been a member of the KDP ČR since 2007. Due to her specialization in the KDP ČR, she is a member of the tax administration, VAT, international taxation and real estate taxes section.
