Trade License Tax Calculator 2024 / 2025

Eliminate the guesswork from your tax return with the Czech Trade License Tax Return Calculator! This online tool helps self-employed OSVC taxpayers calculate net income, Zivnost taxes, social security and health insurance. It works for any type of self-employed business and entrepreneurship activities on a Zivno trade license. That includes claiming main income, secondary income, student income, or maternity income when filing the Zivno tax return. Simply choose the income you are claiming on your trade license, fill in your information, and calculate your return.

This calculator precisely calculates annual net income, taxes, social security, and health insurance payments on a trade license. First, choose if you are calculating trade license main income, secondary income, student income, or maternity income. The calculator will automatically apply tax discounts to each category. 

Choose the category before completing your information, and toggle on / off advanced fields for different tax relief, discounts, and bonuses you are eligible to claim. 

Note: The calculator automatically deducts the standard taxpayer’s discount available for all tax returns from income tax calculations. In the 2024 tax year, this discount is CZK 30,840. This means that if your taxable net income is lower than this amount, the total income tax you owe is zero.

Choose “Main Income” (in Czech, “hlavní činnost”) on the calculator if your only source of taxable income is from your Zivno. This is for taxpayers who have no income other than income from their trade license to claim. If you are earning extra income on a trade license while also on an employee contract, choose “Secondary Income” (in Czech, “vedlejší činnost”).

Click “Student / Maternity” on the calculator to automatically change the calculation results to claim student or maternity income on an OSVC tax return. The calculator takes into account individual discounts which apply to students and maternity benefits. Find explanations of each deduction in the payment results after pressing calculate.

The 60/40 method provides an expense allowance for 60% of gross annual income to taxpayers. In this case, the taxpayer will not need to provide any invoices to prove real expenses. Instead, they simply deduct 60% from gross income, and the remaining 40% is taxable. Note that this method is only applicable to earning under CZK 2 million per year.