OSVcalc
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Czech OSVČ tax calculator: income tax, social and health insurance, VAT, paušální daň.
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- Status
- Unhealthy
- Uptime
- 87.2% over 16 days
- Last Tested
- Transport
- Streamable HTTP · MCP 2025-11-25
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TDQS
Scored across 2 tools
The two tools have clearly distinct purposes: calculate_osvc_taxes performs the actual tax computation, while get_field_guide only returns field documentation without calculating. Their descriptions explicitly state when to use each, making misselection unlikely.
Both names use lowercase snake_case, but the verb patterns differ: calculate is an active computation verb while get is a retrieval verb. This is a minor but reasonable deviation given their different roles.
Two tools is borderline thin for a tax calculator that bundles many output dimensions and workflow guidance into a single compute tool. Splitting outputs or validation might justify more tools, but the current pairing is defensible.
The surface covers the full workflow: learn fields first via get_field_guide, then calculate with calculate_osvc_taxes. It lacks standalone validation or save/export operations, but those are minor gaps for a calculator.
Available Tools
2 toolscalculate_osvc_taxesCalculate OSVČ taxesARead-onlyIdempotentInspect
Computes the 2026 income tax, social and health insurance doplatek for a Czech OSVČ (self-employed person), given what they've been paid so far this year and their situation. Also returns VAT registration status, a regime comparison, next year's advances, and a filing guide, with an explanation in the requested locale. Income counts when it's actually received into the account, not when it was invoiced (cash basis), so 'income' should only be what's been paid so far this year, and 'monthly' is a separate estimate of what's still expected between now and December. For example, income: 300000, currentMonth: 6, monthly: 50000 means 300 000 Kč has been received through June, and about 50 000 Kč/month is expected July through December on top of that. Call get_field_guide first if you need to explain an option to the user before they've decided on a value.
| Name | Required | Description | Default |
|---|---|---|---|
| saved | No | Money you have already put aside for this year's tax and insurance, for example in a savings account. It's subtracted from what you still need to set aside. Don't include the monthly zálohy you have already paid. Those are counted separately. | |
| income | No | All the money your customers have paid you this year, from 1 January until today. Count only what actually arrived in your bank account (or was handed to you in cash). An invoice you sent doesn't count until it's paid, so an invoice from 2025 that was paid in 2026 counts for 2026. Leave out money moved between your own accounts, loans, and anything else that isn't payment for your work. If you are a plátce DPH (you charge VAT), enter the amounts without VAT. Send either income or invoices: leave this out (or 0) when you send invoices. | |
| locale | No | Language for the returned explanation text. | en |
| soubeh | No | Tick this if you also have a job this year: a regular employment contract (pracovní poměr), or a DPP or DPČ agreement. Your wages and your business profit are added together in one tax return, so a salary can push part of your profit into the higher 23 % band. With a job on the side, paušální daň is not available. A job usually also makes your business a vedlejší (side) activity, see Activity status. | |
| status | No | This decides how much minimum insurance you have to pay. • Hlavní (main): the business is your main livelihood. You pay minimum social and health insurance every month, even if you earn little. • Začínající (starting): choose this if you started in 2024, 2025 or 2026 and were not self-employed (OSVČ) in the 20 calendar years before. Your minimum social insurance is lower in the year you start and the two years after. • Vedlejší (side): the business runs alongside something else, such as a job, studies, a pension, or maternity or parental leave. There's no minimum health insurance, and social insurance is owed only if the year's profit reaches 117 521 Kč (proportionally less if you were active only part of the year). | hlavniStandard |
| credits | No | Optional tax credits and deductions (children, disability, spouse, gifts, mortgage interest, insurance, loss carried forward). Every field defaults to none. | |
| insurer | No | The user's health insurer, if known, so the filing guide can name the account to pay into. Leave empty if unknown. | |
| monthly | No | Your best guess of income still to be paid into your account per month, from the month after currentMonth through December. Only feeds the year-end projection, not the amount owed right now. | |
| paidNow | No | Zálohy are payments you send every month in advance, so you don't have to pay everything at once after the year ends. As OSVČ you usually pay two of them: social insurance to your local social security office (OSSZ) and health insurance to your health insurance company. Tick this once this month's payments have left your account, so the calculator stops counting them as money you still owe. | |
| invoices | No | Alternative to entering income/currentMonth directly: a list of what was actually paid and when, letting the tool work out year-to-date income and the current month itself, correctly excluding an invoice issued in December but actually paid the following year. When given, this replaces income and currentMonth rather than adding to them, so don't also pass a non-zero income. | |
| platceDph | No | DPH is Czech VAT. A plátce DPH (VAT payer) adds VAT, usually 21 %, to most invoices, passes it on to the tax office and files regular VAT returns. In return, they can get back the VAT they paid on business purchases. Registering becomes compulsory once your turnover (all your income added up) for the calendar year goes over 2 000 000 Kč: you apply within 10 working days and become a plátce from 1 January of the next year. If it goes over 2 536 500 Kč, you become a plátce from the very next day, again applying within 10 working days. A plátce can't use paušální daň. Enter income and expenses here without VAT. Heads-up: even if you're not a plátce, you may need to register as an identifikovaná osoba within 15 days when you buy services from abroad (ads, hosting, software subscriptions) or invoice a business in another EU country. | |
| taxRegime | No | This decides how your tax is worked out. There are three options: • Výdajový paušál: you're taxed as if a fixed percentage of your income went on business costs. No receipts needed. Usually the better choice when your real costs are low, which is typical for services. • Skutečné výdaje (actual expenses): you deduct what your business really spent, backed by invoices and receipts, and you must keep tax records (daňová evidence). Only worth it when your real costs are higher than what the paušál would give you, for example with expensive materials, subcontractors or equipment. • Paušální daň (flat tax): one fixed monthly payment covers income tax, social and health insurance all at once, and you usually don't file a tax return or přehledy (the yearly summaries for your insurers). It tends to pay off when your income is near the top of its band and you have no children or spouse to claim for, because no tax credits or deductions apply in it. Not available to plátci DPH, with a job on the side, or above 2 000 000 Kč of income. You can switch between the options here to compare. Between paušál and actual expenses you choose each year in your tax return (once you have filed with the paušál, you can't switch that year to actual expenses). Paušální daň has to be signed up for by 10 January, or by the day you start the business. | pausal |
| healthPaid | No | What you actually paid in health insurance zálohy so far this year, if different from the assumed minimum. Leave unset to assume the minimum záloha was paid every month from startMonth onward. | |
| nemocenske | No | Sickness insurance is optional for OSVČ. If you pay it, you get sick pay (nemocenská) when illness stops you working, and it's required for maternity pay (peněžitá pomoc v mateřství). For sick pay you must have paid it for at least 3 months right before falling ill. For maternity pay you need at least 180 days of it as OSVČ in the year before, and at least 270 days of sickness insurance (as an employee or OSVČ) in the previous two years. | |
| pausalBand | No | Force a specific pásmo instead of letting it be chosen automatically from income and pausalRate. Only meaningful with taxRegime 'pausalTax', and only useful if you've already declared into a band and want figures for that one specifically. | |
| pausalPaid | No | What you actually paid in paušální daň so far this year, if different from the assumed monthly rate (a band's rate can be revised retroactively mid-year, as pásmo 1's was in 2026). Leave unset to assume the then-current monthly rate was paid every month. | |
| pausalRate | No | You pay tax only on your profit: what you earned minus what your business cost you. The výdajový paušál is a shortcut. Instead of collecting receipts, the law lets you count a fixed percentage of your income as business costs. Example: with a 60 % paušál and 100 000 Kč of income, you're taxed as if your profit were 40 000 Kč. The percentage depends on the kind of work you do: • 80 %: agriculture, forestry and craft trades (řemeslné živnosti, e.g. baker, plumber, bricklayer, hairdresser) • 60 %: all other trades run on a trade licence (volné, vázané and koncesované živnosti), which covers most IT and sales work on a živnostenský list • 40 %: work that needs no trade licence, such as liberal professions (doctor, lawyer, tax advisor) and royalties for authors, translators and artists • 30 %: renting out property that belongs to your business The paušál applies to at most 2 000 000 Kč of income, so the most you can deduct is 1 600 000, 1 200 000, 800 000 or 600 000 Kč respectively. Not sure which one is yours? Your extract from the trade register (výpis ze živnostenského rejstříku) shows which kind of živnost you have. | |
| socialPaid | No | What you actually paid in social insurance zálohy so far this year, if different from the assumed minimum. Leave unset to assume the minimum záloha was paid every month from startMonth onward. | |
| startMonth | No | Month the business started, 1 to 12 (1 = January or earlier, i.e. self-employed for the whole year). Minimum social and health insurance is owed for every month from this one onward. | |
| vosPartner | No | A partner in a veřejná obchodní společnost (general partnership) cannot use paušální daň (§7a). Tick this to have the calculator treat paušální daň as unavailable. | |
| otherIncome | No | Income besides this activity and employment: rent (§9), capital income such as interest or dividends (§8) and other income (§10), for the whole year. It only matters for paušální daň, which is closed to you once it is above 50 000 Kč (§7a). It does not change your income tax estimate. A DPP taxed at source (srážková daň) does not block paušální daň, so leave it out here. | |
| currentMonth | No | The month the calculation is made for. Normally just leave it on the current month. Change it to see where you would stand in a different month, for example to plan ahead. Defaults to today's month. | |
| actualExpenses | No | What your business has actually spent so far this year, as long as you can prove it with an invoice or receipt: materials, goods you resell, subcontractors, rent for your workspace, software, business trips and similar. They count when paid, the same way as income. Things costing over 80 000 Kč (like a car or an expensive machine) can't be deducted all at once; they're spread over several years instead (depreciation). Personal spending and your own social and health insurance payments don't count. | |
| employmentIncome | No | Your gross pay (hrubá mzda) from your job so far this year: the amount before tax and insurance are taken off, as shown on your payslips. It's not the amount that lands in your account. It's added to your business profit to work out income tax, and it counts toward the income needed to have the child bonus paid out. | |
| expectedExpenses | No | Your best guess of business costs still to be paid per month, from the month after currentMonth through December. Only used with taxRegime 'actual'; with 'pausal' expenses are a fixed percentage of income instead. | |
| nemocenskeMonthly | No | How much you pay each month, at least 243 Kč. You choose the amount yourself: it's 2.7 % of a base you pick (at least 9 000 Kč). Sick pay is calculated from that same base, so paying more means you get more when you're ill. | |
| crossBorderServices | No | Buying services from abroad (SaaS subscriptions, ads, hosting) or invoicing a business in another EU country can make you an identifikovaná osoba, with a 15-day registration deadline, even as a non-payer of VAT. Tick this if either applies so the calculator flags it. | |
| employerTaxWithheld | No | Souběh only: the income tax your employer has actually withheld from your salary this year (sražená záloha na daň, shown on your payslips or the potvrzení o zdanitelných příjmech). Leave unset to let the calculator estimate it from employmentIncome. | |
| vedlejsiSocialAdvances | No | Vedlejší only. Social insurance zálohy are owed only if you signed up for social insurance voluntarily, or from the year after the year your profit reached the rozhodná částka (117 521 Kč in 2026, §13a of the social insurance act). Tick this if you are paying them; the minimum is 1 574 Kč a month. If not, nothing is due monthly, and the year's social insurance, if any, is paid in one go after you file the přehled. |
Output Schema
| Name | Required | Description |
|---|---|---|
| gap | Yes | Your `saved` amount compared with `total`. Null unless both saved and income are above 0. |
| tax | Yes | Income tax so far. |
| vat | Yes | VAT registration status based on income so far. |
| error | Yes | True when currentMonth is before startMonth, so there is nothing to calculate. Every number is then 0. |
| notes | Yes | Flags the explanation text draws on. |
| total | Yes | CZK to have set aside right now, on top of advance payments (zálohy) already paid: income tax so far plus the social and health insurance doplatek plus this month's unpaid zálohy. With paušální daň it is this month's unpaid payment. |
| health | Yes | Health insurance (zdravotní pojišťovna). |
| regime | Yes | The tax regime used: pausal (výdajový paušál), actual (skutečné výdaje) or pausalTax (paušální daň). |
| social | Yes | Social insurance (ČSSZ). |
| status | Yes | The activity status used, as sent. |
| unpaid | Yes | This month's advance payments that are not paid yet. Null when everything is paid or nothing is due. |
| hasIncome | Yes | True when income is above 0. |
| hasUnpaid | Yes | True when this month's zálohy are not paid yet (paidNow is false), so `unpaid` is filled in. |
| pausalTax | Yes | Only for the paušální daň regime, otherwise null. |
| taxBurden | Yes | What tax and insurance take from your income. |
| comparison | Yes | The same year under each regime, to compare them. |
| isDecember | Yes | True when currentMonth is 12, so the figures are final and there is no projection. |
| projection | Yes | Year-end projection. Null in December. |
| currentMonth | Yes | The month the calculation is for, 1 to 12. |
| nextYearAdvances | Yes | Suggested advance payments for next year, based on this year's projected figures. Null without income. |
| crossBorderServices | Yes | As sent. |
TDQS
Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations only declare the safety profile (readOnly, idempotent, non-destructive); the description adds real substance on top, notably the cash-basis rule ('Income counts when it's actually received into the account, not when it was invoiced') and the distinction that 'monthly' feeds only the projection. It stops short of describing error conditions or limits, hence not a full 5.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.
Is the description appropriately sized, front-loaded, and free of redundancy?
Purpose, scope, and the crucial cash-basis caveat are front-loaded, and the get_field_guide pointer closes it out cleanly. It runs slightly long with the worked example, but every sentence carries information.
Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.
Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?
For a 29-parameter, nested-schema tool the description covers the semantics that matter most (what income means, how the projection works, when to consult the sibling), and an output schema exists so return values need no explanation. Minor gaps remain around validation failure behavior, but the core is complete.
Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.
Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?
Schema description coverage is 100%, so the 3 baseline is already met by the schema. The description still earns a bump by giving a concrete worked example ('income: 300000, currentMonth: 6, monthly: 50000 means...') that pins down the relationship between parameters more precisely than the schema alone.
Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.
Does the description clearly state what the tool does and how it differs from similar tools?
States a specific verb and resource ('Computes the 2026 income tax, social and health insurance doplatek for a Czech OSVČ') and goes on to enumerate the other outputs it returns (VAT status, regime comparison, advances, filing guide). An agent can immediately tell this apart from the lone sibling get_field_guide, which it explicitly names.
Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.
Does the description explain when to use this tool, when not to, or what alternatives exist?
Routing is explicit: 'Call get_field_guide first if you need to explain an option to the user before they've decided on a value.' It also clarifies the two input modes (income/currentMonth versus the invoices list, which 'replaces' them) so the agent knows which path to take.
Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.
get_field_guideGet OSVČ calculator field guideARead-onlyIdempotentInspect
Returns every field calculate_osvc_taxes accepts, grouped the way the web calculator groups them, with the same label and explanation shown in its tooltips. Use this to explain an option to the user before they've decided on a value, without running a calculation.
| Name | Required | Description | Default |
|---|---|---|---|
| locale | No | Language for the returned explanation text. | en |
Output Schema
| Name | Required | Description |
|---|---|---|
| fields | Yes | Every input the calculation accepts. |
| disclaimer | Yes | The not-tax-advice notice to show alongside results. |
TDQS
Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true, idempotentHint=true, destructiveHint=false and openWorldHint=false, so the safety profile is covered. The description adds genuine context beyond that: the output mirrors the web calculator's grouping, labels and tooltips, and no computation is triggered. It does not mention locale-driven variation in the returned text, which would have earned a 5.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.
Is the description appropriately sized, front-loaded, and free of redundancy?
Two sentences, zero waste. What the tool returns comes first, the usage condition second, mirroring the order an agent needs them.
Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.
Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?
An output schema exists, so return structure needn't be spelled out, yet the description still characterizes the payload (all fields, web-calculator grouping, label plus tooltip explanation) and defines the invocation context. Nothing needed to call this correctly is missing.
Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.
Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?
Schema description coverage is 100% and the single locale parameter is documented with an enum and default, so the schema carries the semantics. The description says nothing about locale or how it changes the returned explanation text, so there is no value added over the schema — baseline 3.
Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.
Does the description clearly state what the tool does and how it differs from similar tools?
Specific verb (returns) and resource (every field calculate_osvc_taxes accepts) with explicit scope: grouped like the web calculator with the same labels and tooltip explanations. It names the sibling calculate_osvc_taxes and distinguishes itself by delivering metadata rather than a computation.
Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.
Does the description explain when to use this tool, when not to, or what alternatives exist?
States the exact condition for use — explain an option to the user before they've chosen a value — and the exclusion — without running a calculation. That implicitly and correctly routes the agent away from calculate_osvc_taxes when only descriptive text is needed.
Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.
Tool Schema Changelog
Recent tool additions, removals, and schema changes observed during successful MCP inspections.
2 tool updates
- First observed
calculate_osvc_taxes - First observed
get_field_guide
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