Tax Return in 2026: When and How to File It?

Millions of Czechs file their personal income tax returns (DPFO) every year. However, many of them don’t know how and when to file them correctly. That’s why we’ve summarized the most important rules for you.

When to file your tax return?

The deadlines for filing a tax return are set by the Tax Code, according to which you must submit a proper tax return in printed form no later than 3 months after the end of the previous year.

Business owners >are required to file their tax returns electronically. They must do so within 4 months of the end of the previous year. If a tax advisor (or an attorney, if your company is subject to an audit) is preparing the document for you, they have up to 6 months from the end of the previous tax period to file it. Today , it is sufficient to submit the power of attorney for the tax advisor/attorney to the tax office along with the return.

The following deadlines apply for filing the tax return in 2026 (and thus for taxes for the year 2025):

• paper returns may be submitted by April 1,
• submit your electronic tax return by Monday, May 4,
• if you are working with a tax advisor, you have until July 1.

Who files a tax return?

By law, every individual with an annual income exceeding CZK 50,000 must file an income tax return. This amount does not include tax-exempt income (typically gifts or inheritances) or income subject to withholding tax (e.g., from work performance agreements).

For employees, this obligation is usually fulfilled by the employer, provided they have signed the so-called “pink taxpayer declaration” and do not have multiple sources of taxable income at the same time. Otherwise, the employee must file the tax return themselves.

Most business owners are also required to file a tax return. The only exceptions are self-employed individuals with low annual income (up to CZK 50,000 for a primary business and up to CZK 20,000 for a secondary business while employed) and sole proprietors under the flat-rate tax regime who comply with its conditions.

When is the income tax due?

The deadline for paying income tax is the same as the deadline for filing your return. Self-employed individuals must therefore pay their tax no later than the last day of the period set for submitting the tax return (May 2 or July 2). Be careful, because the tax office may charge late payment interest for late payment.

Also, offset any advance payments you made (if you made them during the year) against the calculated tax. Keep in mind that if you pay more than 30,000 CZK in taxes, you will be required to make advance payments starting from the next tax period.

If you have an overpayment on your taxes, you can request a refund—this request is part of the tax return. And when are tax refunds issued? Within 30 days of the official deadline for filing the tax return (so if you actively file your tax return as early as January, you’ll receive your refund no sooner than May).

What if you file your tax return late?

If you file your return late, you risk facing penalties. However, there is a certain degree of leniency. If you submit your return within 5 business days after the deadline, you will not be penalized. If you take longer, the tax office will impose a penalty of 0.05% of the assessed tax or tax credit for each day of delay (the maximum penalty is 5% of the amount in question).

The tax office may also impose a fine if you submit a tax return that is incorrectly filled out or in the wrong format (for example, printed instead of electronic). The tax administrator will first issue a warning, and if you do not respond to the request, they will impose a fine of 1,000 CZK. In cases of particularly serious obstruction, the penalty may be increased.

What if you make a mistake on your tax return?

If you make a mistake on your tax return, you can correct it by filing an amended or supplemental tax return. What is the difference between them?

If you discover the error before the regular filing deadline expires, simply fill out a corrected tax return and send it to the tax office. The tax office will then only consider the new version of the document.

It may happen that you discover the error later—the regulations account for this as well. You have up to 3 years from the end of the deadline for filing the regular return to correct it. During this period, file a supplementary tax return and pay the outstanding tax—but you must do so by the end of the month following the month in which you discover the error.

Be aware of changes in regulations

In 2024, a number of changes took effect due to the government’s consolidation package, so you’ve already accounted for them in your return from spring 2025. However, the most significant ones are certainly worth mentioning.

Key changes included the elimination of preschool tuition and the student tax credit. The spousal tax credit was also tightened, and you can now claim it only when caring for a child under 3 years of age. Additionally, union dues can no longer be deducted from the tax base.

The government has also adjusted the threshold for the application of the progressive 23% tax rate, which applies to high-income earners. For the 2026 tax return (taxes for 2025), progressive personal income taxation applies to amounts exceeding CZK 1,676,052 per year (approximately CZK 139,671 per month).

Stricter rules have also applied to the taxation of lottery winnings for the second consecutive year.

Don’t forget the statements

Your obligations do not end with filing your tax return. Within one month of filing your return, you must also submit income and expense statements to your health insurance company and the Czech Social Security Administration (ČSSZ).

Don’t want to deal with tedious paperwork yourself? We’d be happy to handle your individual tax return and the required reports for you. Let us know using the form below, and we’ll work out the details.