This bachelor's thesis deals with the issue of the tax burden on individuals in the construction industry in the Czech Republic. The main objective of the thesis is to identify the tax system of the Czech Republic, define the taxes applicable to individuals in the construction sector, and numerically evaluate the impacts of different taxation variants using a case study. The theoretical part defines basic concepts, describes the personal income tax for employees and self-employed persons (OSVČ), and summarizes the obligations regarding social and health insurance as well as the development of tax credits. The practical part contains a case study comparing the tax and insurance burden of employees and self-employed persons using the flat-rate expense method between 2014 and 2024, focusing on three professional groups: workers, foremen, and managers. The results of the analysis demonstrate that employees experienced the most significant increase in net income in 2021 due to the abolition of the super-gross wage. For self-employed persons, mandatory insurance contributions represent the greatest financial burden, while the flat-rate expense system ensures a minimal to zero income tax burden, making it highly advantageous, especially for individuals with higher incomes.