Czech Republic Tax Filing Guide

Annual IIT Filing — Daňové přiznání

Individuals who are required to file a personal income tax return (daňové přiznání k dani z příjmů fyzických osob) must do so annually. The standard deadline is 1 April 2026 for the 2025 tax year (or 2 April 2026 if April 1 falls on a weekend). If the return is filed electronically through the Daňový portál, the deadline is extended to 2 May 2026. If filed by a tax advisor (daňový poradce) with a power of attorney, the deadline is extended to 1 July 2026 (or 3 August 2026 for electronic filing by the advisor).

• Who must file: Employees with income from multiple employers exceeding CZK 6,000 in the year, employees with foreign income, self-employed persons (OSVČ), individuals with other income (Section 10) exceeding CZK 20,000 (or CZK 6,000 from a single source, etc.), and anyone who did not sign the annual settlement (roční zúčtování) with their employer.
• Who is exempt: Most employees with income from a single employer (or multiple employers where the secondary income does not exceed CZK 6,000) who sign the roční zúčtování — the employer calculates the final tax liability and adjusts the tax accordingly.
• Penalties: Late filing penalties start at 5% of the assessed tax (minimum CZK 200), increasing up to 20%. Late payment interest accrues at the Czech National Bank repo rate + 14 percentage points.

Daňový portál — Moje daně

The Daňový portál (tax portal) is the Czech tax administration's online platform for filing tax returns, making payments, and accessing personal tax data. The modernised interface is called Moje daně (My Taxes). Electronic filing is mandatory for individuals with a data box (datová schránka) or a certified electronic signature. The portal supports pre-filled tax returns (předvyplněné daňové přiznání) for most employees and pensioners, based on data reported by employers and other institutions. Electronic filing offers extended deadlines and faster processing of tax refunds.

VAT Returns — DPH

VAT-registered persons (plátci DPH) must file VAT returns (daňové přiznání k DPH) on a regular basis. The standard VAT rate in the Czech Republic is 21%, with reduced rates of 12% and 0% (for certain goods and services).

• Monthly filing: Mandatory for taxpayers with a turnover exceeding CZK 10,000,000 in the previous 12 months, or for newly registered VAT payers in the first year.
• Quarterly filing: Available for taxpayers with a turnover below CZK 10,000,000 in the previous 12 months.
• Deadline: VAT returns are due by the 25th day of the month following the tax period (e.g., the January return is due by 25 February). The VAT payment is due on the same date.
• Control statement (kontrolní hlášení): Most VAT payers must also submit a control statement (kontrolní hlášení) by the same deadline, detailing individual transactions (invoices) with other VAT payers.

Payroll Reporting — SP and ZP

Employers must report and remit social insurance (SP — sociální pojištění) and health insurance (ZP — zdravotní pojištění) on a monthly basis. The reporting is done through the Czech Social Security Administration (ČSSZ) and the respective health insurance companies (zdravotní pojišťovny).

• Social insurance (SP): The monthly report includes the employee's gross salary and the calculated contributions (7.1% employee + 24.8% employer). The payment is due by the 20th day of the following month.
• Health insurance (ZP): The monthly report includes the employee's gross salary and the calculated contributions (4.5% employee + 9% employer). The payment is due by the 20th day of the following month.
• Income tax advance: Employers deduct monthly income tax advances (záloha na daň) from employees' salaries and remit them to the tax administrator by the 20th day of the following month.

See also our Social Contributions Guide for detailed rate information.

Roční zúčtování — Annual Settlement by Employer

Most employees in the Czech Republic do NOT file a tax return. Instead, the employer performs the roční zúčtování (annual settlement) after the end of the tax year. The employee must sign the settlement request by 15 February of the following year. The employer then calculates the total annual tax liability, applies tax credits (slevy na dani) and deductions, and refunds any overpaid tax or requests additional payment. The settlement is final and cannot be amended — employees who wish to claim deductions not processed by the employer (e.g., donations, mortgage interest, supplementary pension contributions) must file a tax return instead.

FAQs

What is the difference between daňové přiznání and roční zúčtování?

The daňové přiznání is a self-prepared tax return filed directly with the tax administrator. The roční zúčtování is performed by the employer and does not require a separate filing with the tax administrator — the employer adjusts the tax through the payroll system. The roční zúčtování cannot be used if the taxpayer has foreign income, income from self-employment, or significant other income.

Can I file my tax return electronically without a data box?

Yes. Electronic filing through the Daňový portál is possible using a verified bank identity (bankovní identita — e.g., mojeID, or BankID), a national identity card with an electronic chip (eObčanka), or a certified electronic signature. A data box (datová schránka) is not mandatory for individuals, but it is highly recommended.

What is the deadline for paying the assessed tax?

The tax assessed in the daňové přiznání is due by the same deadline as the filing — i.e., by 1 April 2026 (standard), 2 May 2026 (electronic filing), or 1 July / 3 August 2026 (with a tax advisor). Late payment triggers interest at the Czech National Bank repo rate + 14 percentage points per annum.