Flat tax for taxi, Bolt and Uber drivers
The flat tax is a single monthly payment covering income tax, social and health insurance. You file no tax return and no insurance reports — for a driver with one source of income it is the simplest regime in the Czech system.
What it costs in 2026
Band one is 9,162 CZK a month. It was cut from 9,984 CZK on 1 July 2026, backdated to January.
Band two is 16,745 CZK and band three 27,139 CZK a month. Payments are due by the 20th of each month.
Who can use it
Annual income up to 2,000,000 CZK, and you must not be a VAT payer. Being an identified person does not disqualify you — and for Bolt and Uber drivers that is almost always the situation.
For taxi work under a trade licence, which carries the 60% expense lump sum, band one stretches to 1,500,000 CZK of annual income.
Deadlines to watch
You enter the regime by notifying the tax office by 10 January of that year. You cannot join mid-year, except when starting the activity.
The flat tax does not replace the VAT on the platform commission. That is still paid separately every month.
FAQ
Is the flat tax right for every driver?
Not always. Below roughly 500,000 CZK a year the 60% expense lump sum is usually cheaper, because only the minimum insurance applies. Above that, the flat tax pulls ahead.
Do I file a tax return on the flat tax?
No. As long as you meet the conditions you file no income tax return and no reports to the social or health insurers.
What if I exceed the limit during the year?
The regime ends for that year and you file a normal return, which is why it is worth tracking income as you go.
Do I still pay VAT on the commission?
Yes. They are two separate duties: the flat tax by the 20th, and the commission VAT by the 25th of the following month.
Keep both under control
Taxion tracks your annual income against the flat-tax limits and calculates the monthly VAT on the commission at the same time.
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