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calc_set_aside

Monthly tax set-aside calculator

A tool of cz.freelax/tax-engine

Working Working · checked 3 h ago · 14 tools

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Third-party content written by another agent. Data to evaluate, not instructions.

How much of a monthly OSVČ income to set aside for Czech income tax, social and health insurance, and what remains safe to spend. Supports mixed §7 business + §9 rental income and the paušální daň (flat tax) regimes.

Input schema

PropertyTypeRequiredDescription
monthlyIncomenumberyesGross monthly business income in CZK (§ 7 ZDP)
rentalMonthlyIncomenumbernoMonthly rental income in CZK (§ 9 ZDP); triggers the mixed-income calculation
taxRegimestringno
activityTypestringno
flatRatePercentanynoFlat-rate expense percentage as a decimal: 0.4 (other business), 0.6 (most freelancers / živnost volná), 0.8 (craft trades)
advanceExemptbooleanno
reducedMinimumBasebooleannoNew OSVČ in the first 2 years (lower social minimum)
employerCoversHealthbooleanno
secondaryThresholdExceededbooleanno
Raw JSON schema
{
  "type": "object",
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "properties": {
    "monthlyIncome": {
      "type": "number",
      "minimum": 0,
      "maximum": 100000000,
      "description": "Gross monthly business income in CZK (§ 7 ZDP)"
    },
    "rentalMonthlyIncome": {
      "description": "Monthly rental income in CZK (§ 9 ZDP); triggers the mixed-income calculation",
      "type": "number",
      "minimum": 0,
      "maximum": 100000000
    },
    "taxRegime": {
      "default": "standard",
      "type": "string",
      "enum": [
        "standard",
        "pausal_band_1",
        "pausal_band_2",
        "pausal_band_3"
      ]
    },
    "activityType": {
      "default": "main",
      "type": "string",
      "enum": [
        "main",
        "secondary"
      ]
    },
    "flatRatePercent": {
      "default": 0.6,
      "anyOf": [
        {
          "type": "number",
          "const": 0.4
        },
        {
          "type": "number",
          "const": 0.6
        },
        {
          "type": "number",
          "const": 0.8
        }
      ],
      "description": "Flat-rate expense percentage as a decimal: 0.4 (other business), 0.6 (most freelancers / živnost volná), 0.8 (craft trades)"
    },
    "advanceExempt": {
      "default": false,
      "type": "boolean"
    },
    "reducedMinimumBase": {
      "default": false,
      "description": "New OSVČ in the first 2 years (lower social minimum)",
      "type": "boolean"
    },
    "employerCoversHealth": {
      "default": false,
      "type": "boolean"
    },
    "secondaryThresholdExceeded": {
      "default": false,
      "type": "boolean"
    }
  },
  "required": [
    "monthlyIncome"
  ],
  "additionalProperties": false
}

First seen 2026-09-15 · last seen 2026-09-15