Personal trainer taxes in 2026: a freelancer's guide without an accountant

Taxes are the least favourite part of the job for most trainers. Not because they're complicated — but because nobody explained them properly. This article isn't a substitute for a tax adviser, but a practical guide for a trainer starting out or switching to freelance who wants to know what's ahead.

Trade licence: the foundation for freelance trainers

A personal trainer working with clients freelance needs a trade licence. Physical culture and sport fall under a free trade — you don't need any exam before the trade office, just meet the basic conditions (18 years old, legal capacity, clean criminal record) and pay an administrative fee.

You can sort the licence at any trade office or through Czech POINT, or online via your identity portal or data box. The whole process takes an average of 3–5 working days. After it's issued, you must register with the relevant social security administration and health insurance company within 8 days.

Self-employment: insurance advance payments

As a self-employed person you pay advance payments on health and social insurance. In 2026 minimum advances for a self-employed person operating the whole year are: health insurance — minimum roughly 2,900 CZK per month; social insurance — minimum roughly 3,800 CZK per month (different rules apply for secondary self-employment).

You set advance payments based on expected income. If you earn more than estimated, you pay the difference after filing your tax return. If less — you get a refund. Don't pay minimum advances if your income will be significantly higher — you're unnecessarily creating large shortfalls.

Income tax: flat-rate or actual expenses

Self-employed people can choose between two methods of claiming expenses. Flat-rate expenses: for a free trade the flat rate is 60% of income. So from 500,000 CZK income you claim 300,000 CZK in expenses and pay tax on 200,000 CZK. Simple, doesn't require tracking actual expenses.

Actual expenses: you track everything you genuinely spend on the business — equipment, space rental, education, software, transport, marketing. If your actual expenses exceed 60% of income (profit margin under 40%), actual expenses are worth it. But you need documentation and receipts.

Advice: if you're a starting trainer earning under 500,000 CZK annually with no high actual expenses, the flat rate is simpler and safer. As income and expenses grow, consult a tax adviser.

Flat-rate tax: for whom and how

Since 2023, self-employed people with income up to 2 million CZK annually can opt for flat-rate tax. You pay one fixed monthly amount covering income tax, health and social insurance combined. In 2026 there are three bands based on income level and how it's earned.

For personal trainers earning up to roughly 1.5 million CZK exclusively from trade activity, flat-rate tax is the administratively simplest option. No tax return to file, no separate advance calculations, one payment each month. Downside: you can't deduct expenses, can't claim tax reliefs (except the basic personal allowance, which is included).

VAT: when you become a payer

If your turnover over 12 consecutive months exceeds 2 million CZK, you become a VAT payer by law. You must register within 10 days of crossing the threshold. As a VAT payer you invoice with 21% VAT on your services, but also deduct VAT on business purchases.

Below 2 million CZK you don't pay VAT and there's no reason to voluntarily register — it adds admin without added value for clients who are private individuals (non-VAT payers can't deduct VAT). But if you plan collaboration with companies that are VAT payers, voluntary registration can make sense.

What trainers can deduct from taxes

If you claim actual expenses, these items are tax-deductible: training courses, certifications and seminars directly related to training; equipment for client sessions (resistance bands, kettlebells, mats) — note depreciation rules for items over 40,000 CZK; space rental for training sessions; client management software (PocketCoach and similar); marketing (ads, photographer, website); travel to training locations.

Private expenses cannot be deducted — gym membership where you train yourself (not clients), food and clothing (including sportswear) are private expenses. The line between private and business expense is sometimes thin — when in doubt, ask a tax adviser.

When to get an accountant or tax adviser

At income under 500,000 CZK with flat-rate expenses you can likely manage yourself using online tax return guides. Once income exceeds 1 million CZK, or if you want to claim actual expenses, or you're considering hiring an assistant — one consultation with a tax adviser is worth more than it costs.

A tax adviser typically charges 2,000–8,000 CZK for preparing a return depending on complexity. That's less than the potential fine for errors or missed deductions.