Czech self‑employed advance payments cut, refunds available from July 2026

From 1 July 2026 the Czech Republic will lower the minimum monthly advance payments for self‑employed workers (OSVČ). The minimum social‑security advance drops from CZK 5 720 to CZK 5 005 for those earning less than 35 % of the average wage, with a sliding scale for higher incomes. In the first band of the flat‑rate tax regime the monthly advance falls from CZK 9 984 to CZK 9 162, a reduction of CZK 822.

Because the law reduces contributions retroactively to 1 January 2026, self‑employed persons who paid the higher amount in the first half of the year are owed an overpayment of roughly CZK 4 932. The Financial Administration advises they can reclaim this by lowering their July advance, while the Czech Social Security Administration accepts formal refund requests until the end of 2026. Approved refunds are paid within about two months, or the amount can be credited against future advances.

Both agencies provide electronic filing options (data mailbox or e‑mail with digital signature) and will calculate the exact overpayment automatically. If no claim is made, the surplus remains on the taxpayer’s account and will be settled when the 2026 accounting period closes.