Variation ONE (one is original and partially valid for the previous year, 2017). In this first variation, neither the spousal discount nor the tax benefit for children applies if the taxpayer chooses
- Agricultural production, forestry, water conservancy, and craft sales – 80% of fixed expenses are applicable to these incomes, and the maximum for these expenses is 1.6 million CZK.
- Occupations other than the above – only 60% of the flat-rate expenses are applicable, capped at CZK 1,200,000.
- Other self-employment (e.g. freelance) – only 40% of fixed expenses are applicable, capped at CZK 800,000.
- Rental of real estate classified as business property – only up to 30% of fixed expenses can be applied to this income, capped at CZK 600,000.
Basically, it does not matter which variant you choose
Option 2 (this variant has been amended and is effective as of January 1, 2018). Agricultural production, forestry, water conservancy, and artisanship – 80% of fixed expenses can be applied to these incomes, with a ceiling of SEK 800,000 for these expenses
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- Other self-employment (e.g. freelance) – only 40% of the flat-rate expenses can be applied to these incomes, with a ceiling of SEK 400,000.
- Rental of real estate classified as business property – a maximum of 30% of the flat-rate expenses can be applied to this income, capped at CZK 300,000.