s.r.o. Profit Calculator
Czechia · 2026See what reaches you, what goes to taxes and what stays in the company.
Worked examples
Enter recognised revenue and operating costs. A Stripe or Paddle payout is not automatically revenue.
One payer, no other taxable income or personal reliefs in this model.
Calculations run in your browser. Entered amounts are not sent to analytics or saved on this device.
Vojtěch’s SaaS · a worked example, not a client case.
Required profit before director pay—
2026 · 12 identical payments · signed tax declaration · one payer · no other income. The annual result includes the estimated annual tax settlement. How this is calculated
Methodology and sources: ornevio.com/tools/sro-profit-calculator/#method
Subscriptions collected through Stripe, with cloud, AI API and contractor costs. The annual example starts with 1,200,000 CZK of profit before director pay.
How we account for SaaSCompare the same company budget. Director pay is a company cost; dividends come from after-tax profit. Money retained by the company is shown separately.
Taxable profit can differ from accounting profit. Known adjustments and eligible losses change the tax base. Ordinary corporate income tax is 21%, after rounding the positive base down to whole thousands of CZK.
Gross remuneration is not the company’s full cost. Employer insurance is added; employee insurance and income tax reduce the personal payment. Monthly advances and the estimated annual settlement are shown separately.
For a Czech-resident individual, the model withholds 15% from the dividend after corporate tax. The remainder belongs to the owner. A foreign or corporate recipient needs a separate withholding assessment.
Founder funding is not revenue.
Remuneration example: one payer, basic credit available, health minimum met. The dividend example excludes personal OBZP and tax adjustments.
Parameters for 2026. The sources below explain the tax base, payroll contributions and legal conditions for distributing profit.
This tool plans one full year for an ordinary Czech s.r.o. and one owner. It does not establish cash available for payment or approve a distribution. Retained earnings, prior losses, approved accounts, equity and insolvency tests must be checked before paying dividends. Overseas insurance, other income, personal deductions and special payroll cases need an individual calculation.
A bank balance is not distributable profit. It may include VAT, loans, deposits or money needed to settle liabilities. A dividend needs distributable sources and the required company approvals and tests.
The 15% withholding applies to the dividend after the company’s tax. In a simple 1,000,000 CZK example with no adjustments, the company pays 210,000 CZK, leaving 790,000 CZK. Withholding is 118,500 CZK and the owner receives 671,500 CZK. The combined tax is 32.85% before any personal health-insurance obligation.
No. Remuneration is paid under the applicable approved arrangement, is a company expense and brings payroll duties. A dividend is a distribution of after-tax profit. This calculator compares their cost, not whether the paperwork and payment conditions are met.
No. A yearly amount divided by twelve is a planning average. Ordinary distributions require the relevant accounts and corporate decision; advances require an interim statement and their own statutory tests. The calculator does not schedule payments.
The withholding rate or an exemption can depend on residence, beneficial ownership, a tax treaty, participation and other conditions. Without director remuneration, the company tax calculation remains available and the personal result stays blank. If remuneration is included and the insurance regime is unconfirmed, the company cost and tax also need an individual assessment.
Not automatically. Stripe settlements can include sales, fees, refunds and retained balances. Paddle or Steam records depend on the contractual model. Use revenue recognised in the company’s accounts, not a bank payout copied without reconciliation.
ORNEVIO · ornevio.com · Indicative annual calculation, Czech Republic, 2026. Company profit and retained earnings are not a bank balance or approval to distribute profit.
ORNEVIO accounting
Bookkeeping, Czech filings, director payroll and monthly reporting. Tell us what your company needs; we will reply by email.
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