Opening a company in Czechia: locals, foreigners, freelancers and digital nomads

At a glance: s.r.o. from CZK 1 capital with a notarial deed, direct notary registration in days (court fee CZK 2,700 or zero for a simple deed), trade licence CZK 1,000, corporate tax 21 percent, VAT from CZK 2 million turnover, flat tax for freelancers, Digital Nomad Programme for selected nationalities. Legal forms. Sole trader (OSVC) with a trade licence (zivnost: free, craft, professional or concession). S.r.o.: minimum capital CZK 1 per shareholder (CZK 10,000 to 25,000 is typical), cash paid before registration, bank account needed only above CZK 20,000. A.s.: CZK 2 million or 80,000 euros. Registration. Founding deed by a notary (CZK 3,700 to 4,500 including VAT; video notarisation possible), who can register the company directly in the commercial register: court fee CZK 2,700, or zero for a "simple" s.r.o. using the statutory minimum deed; registration through the court costs CZK 6,000 and takes two to four weeks. Trade licence CZK 1,000 (800 online). Typical total CZK 6,000 to 12,000, five to 14 days via the notary. A registered-office consent under three months old is required; virtual offices cost CZK 200 to 500 a month. A data box is created automatically. Taxes 2026. Corporate tax 21 percent. Dividends 15 percent withholding (EU exemption). VAT 21 percent (12 reduced); registration from CZK 2 million turnover in a calendar year (immediately above CZK 2,536,500). Personal income tax 15 percent, 23 above CZK 1,762,812. Freelancers and the self-employed. One registration form at any trade office or online creates the trade licence, tax, social and health registrations; the ID (ICO) arrives within five working days. Choose actual costs, flat expenses (60 percent for trades up to CZK 1.2 million of revenue, 40 for other activities, 80 for crafts and agriculture), or the flat tax (pausalni dan) for non-VAT payers up to CZK 2 million: band 1 (revenue to CZK 1 million) CZK 9,984 a month covering tax, pension and health; band 2 CZK 16,745; band 3 CZK 27,139; opt in by 12 January or within a month of starting. Minimum advances in 2026 outside the flat tax: pension CZK 5,720 and health CZK 3,306, about CZK 9,026 a month. Foreigners. EU/EEA/Swiss citizens get a trade licence on their passport. Non-EU founders need a residence title that permits business first: the long-term "zivno" visa for business (up to one year, fee CZK 2,500, 90 to 120 days processing, funds of CZK 156,500, trade-licence confirmation, accommodation, clean record, Czech health insurance), then long-term residence for business (two years, renewable). No resident director rule; owning a company gives no residence right. 100 percent foreign ownership allowed. Branch of a foreign company. Odstepny zavod registered through a notary or the court: parent extract and articles, decision, appointment of the branch head (any nationality), registered-office consent and a trade licence for the branch's activities; no capital. Taxed as a permanent establishment at 21 percent with Czech double-entry books, no remittance tax. An s.r.o. subsidiary is preferred for liability and banking. Digital nomads. Yes, with limits: the Digital Nomad Programme (since 2023) for citizens of Australia, Canada, Japan, New Zealand, South Korea, Taiwan, the UK, the USA and, since 2025, Brazil, Israel, Mexico and Singapore, who are IT or marketing specialists either employed remotely by a foreign company with at least 50 staff or freelancing on a Czech trade licence. Income at least 1.5 times the average gross wage, about CZK 70,000 to 74,000 a month in 2026; one-year long-term visa then two-year residence; fast-track decisions within 45 days; fees CZK 2,500 plus the CZK 1,000 licence; apply first to the Ministry of Industry and Trade, then the embassy. Changed recently. Flat tax band 1 raised to CZK 9,984 and minimum social advances to 40 percent of the average wage (2026); VAT threshold CZK 2 million with the 2,536,500 rule (2025); Digital Nomad Programme widened to four more countries and to marketing specialists (February 2025); separate income-tax registration for OSVC abolished (2024). Figures checked October 2026 from BusinessInfo.cz, the Ministry of Industry and Trade, CSSZ and Czech advisers; amounts change every January. Confirm with a licensed adviser in Czechia before you file.