FAQ
Czech Republic - Tax Return

In the Czech Republic, tax returns can be filed up to 3 years back. The 3‑year period starts from the end of the deadline for filing a proper tax return for the tax year in question.

What does this mean in practice?

In 2025 you can claim a tax refund for the following years:

• The tax return for the year 2021 can be filed no later than 1st of April, 2025 (or 1st  of July, 2025 if an extension of the deadline has been applied).
• The tax return for the year 2022 can be filed no later than 1st of April, 2026 (or 1st of July, 2026 if an extension of the deadline is granted).
• The tax return for the year 2023 may be filed no later than 1st of April, 2027 (or 1st of July, 2027 if an extension of the deadline is granted).

Yes, if you don't file your tax return by the statutory deadline, you could face a late filing penalty. The amount and incurrence of the penalty are governed by the following rules:

1. Tolerance period of 5 working days
• The Tax Office will tolerate late filing of your tax return if you file it within 5 working days after the due date.
• No penalty will be imposed within this time limit.
2. Penalty for late filing after 5 working days
3. If you file your tax return more than 5 working days after the deadline, you are liable to pay a penalty.
4. The penalty is calculated as follows:
• 0.05% of the tax assessed for each day of delay, up to a maximum of 5% of the total tax.
• 0.01% of the reported tax loss for each day of delay, up to a maximum of 5% of the reported loss.
5. Maximum penalty
• The maximum amount of the penalty is CZK 300 000.
6. The penalty does not apply if the amount of the calculated penalty does not exceed CZK 1,000 (and you were not obliged to file an ex officio return).

The deadline for filing your 2024 tax return is by:

• 1st of April, 2025 - in paper form,
• 2nd of May, 2025 - in electronic form,
• 1st of July, 2025 - with a tax specialist.

In the Czech tax return you can claim tax allowances (e.g. for the taxpayer, spouse, disability, disability insurance, etc.), non‑taxable parts of the tax base (e.g. mortgage interest, gifts, pension savings, long‑term investment product, long‑term care insurance) and tax benefits on children, etc.

The tax return must be accompanied by, for example:

• A certificate of income from your employer (from each employer if you had more than one job).
• Documents for child tax benefits (birth certificate or certificate of education).
• Confirmation from pension institution and insurance company (pension or life insurance).
• Confirmation of interest paid on the mortgage from the bank.
• Affidavit of the other spouse (for deduction per spouse).
• Confirmation of donation, blood / plasma donation.

The exact list of documents varies depending on the allowances and deductions claimed.

The Taxable Income Certificate form is issued by the employer to an employee who has not requested an annual tax statement. This document contains a summary of the employee's annual income, income tax paid in advance and other information for the previous calendar year. It serves as a basis for filing a tax return if the employee must or wishes to file the tax return himself.

Filing a tax return is governed by Section 38g of Act No. 586/1992 Coll. on Income Taxes (hereinafter referred to as the Income Tax Act), which states that a tax return must be filed by any taxpayer who:

• has income for the year 2024 exceeding CZK 50,000 and it is not tax-free income, income that is not subject to tax or income on which withholding tax is levied (according to Section 36 of the Income Tax Act),
• has a simultaneous income from several employers (concurrence of employment and agreements on work performance, agreements on work activity), except in cases where the income was subject to withholding tax,
• has income from employment (from dependent activities according to § 6 of the Income Tax Act) plus other income according to § 7-10 of the Income Tax Act (from business, capital assets or other income) exceeding CZK 20,000,
• has a tax loss.

Please note: The income limits (CZK 50,000 and CZK 20,000) are gross amounts, not profits.

And also when various conditions are breached:

• If a person has used tax allowances for life insurance or pension insurance and additional insurance in the past and terminated it early, these allowances must be retaxed.
• A self‑employed person in the flat-rate scheme has breached the terms of the flat‑rate scheme.

Payment of the overpayment depends on how the tax is settled:

• annual statement - if the employer has made an annual statement, the overpayment will be paid during April, in the March salary.
• tax return - if a tax return has been filed, the tax office will process it and pay the overpayment within a maximum of 30 days from the day after the tax return filing deadline.

The tax must be paid no later than the deadline for filing the tax return, i.e. by:

• 1st of April, 2025 - if the tax return was filed in paper form,
• 2nd of May, 2025 - if the tax return was filed electronically,
• 1st of July, 2025 - if the tax return was filed by a tax advisor.

Personal Income Taxpayer Declaration Form (Formulář prohlášení poplatníka daně z příjmů fyzických osob) is a pink form issued by the Tax Administration. It is a form that sets out the method of taxation by the employer. On the basis of the signed form, the employer deducts tax from the employee's wages, taking into account any allowances claimed by the taxpayer.

Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the processing fee.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for completing the correct return yourself. Therefore, please check the values entered before completing your order.