In this paper, the authors explain conditions of entrepreneurs – individual entities – in the Czech Republic. They further depict how the number of individual entities who owned trade license has changed over the years. On a model example the authors demonstrate how the method of registering influences calculation of the total income tax figure. The data from the Czech office of Social insurance and the General health insurance Office show an increase the minimal monthly payments of compulsory social and health insurance of entrepreneurs in the period from 2006 to 2014.