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Money and benefits

Income tax return

An employee with a signed declaration and no side income above 20,000 CZK doesn't have to file anything themselves, just ask the employer for an annual settlement by 15 February. Anyone who does have to file has a deadline depending on how they file: paper by the end of March, electronically by the end of April, through an advisor by 1 July.

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Verified 23 September 20269 cited law paragraphs

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What this depends on

You'll need to know this about your plan

  • What best describes your income?
  • How much did you earn last year in total outside employment (rent, sale, winnings, capital gains...) combined, in CZK?Don't count income exempt from tax, or income taxed by withholding (e.g. withholding tax on winnings).Only asked in some cases
  • How will you file the return?Only asked in some cases

Possible outcomes

How this can turn out

  • No need to file, just ask by 15 February

    An employee with a signed declaration at one employer (or successively at several) and without higher side income doesn't file a return themselves; they ask the employer for a settlement.

    Tax office
    • I'm an employee, my only income is from employer(s) with a signed declaration
    • 19999 CZK
    Open this result
  • File within 3 months after the year ends (paper)

    A paper return is filed no later than 3 months after the end of the , for a calendar year by 1 April.

    Tax officeWithin 3 months after the end of the tax period (for a calendar year, by 1 April)
    • I'm an employee, my only income is from employer(s) with a signed declaration
    • 20001 CZK
    • On paper, in person or by post
    Open this result
  • File within 4 months after the year ends (electronically)

    Anyone who files electronically after the basic three-month deadline has 4 months after the end of the tax period, for a calendar year by 1 May.

    Tax officeWithin 4 months after the end of the tax period (for a calendar year, by 1 May)
    • I'm an employee, my only income is from employer(s) with a signed declaration
    • 20001 CZK
    • Electronically (data box / MOJE daně)
    Open this result
  • File within 6 months after the year ends (through an advisor)

    When a tax advisor prepares and files the return, the deadline extends to 6 months after the end of the tax period, for a calendar year by 1 July.

    Tax officeWithin 6 months after the end of the tax period (for a calendar year, by 1 July)
    • I'm an employee, my only income is from employer(s) with a signed declaration
    • 20001 CZK
    • Through a tax advisor
    Open this result

Where this comes from

Primary sources, not a paraphrase

§ 38g odst. 2Income Tax Act No. 586/1992 Coll.: when an employee doesn't have to file a return§ 38ch odst. 1Income Tax Act No. 586/1992 Coll.: annual settlement of advances, request by 15 February§ 38ch odst. 4Income Tax Act No. 586/1992 Coll.: calculation and settlement by the employer by 31 March§ 33 odst. 1 a 4Tax Code No. 280/2009 Coll.: calculating deadlines and moving from a weekend or holiday§ 136 odst. 1Tax Code No. 280/2009 Coll.: deadline for filing a tax return, 3 months§ 250 odst. 1 a 3Tax Code No. 280/2009 Coll.: fine for a late tax statement§ 136 odst. 2 písm. a)Tax Code No. 280/2009 Coll.: extended 4-month deadline for electronic filing§ 72 odst. 6Tax Code No. 280/2009 Coll.: duty of electronic form filing for data box holders§ 136 odst. 2 písm. b)Tax Code No. 280/2009 Coll.: extended 6-month deadline when prepared by an advisor or under a mandatory audit

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