A tax refund in Czechia means getting back overpaid income tax (daň z příjmů) after filing your annual daňové přiznání (tax return) and applying the tax credits (slevy na dani) and deductions from the tax base (nezdanitelné části) you're entitled to. Both employees and self-employed people (OSVČ) can reclaim an overpayment: it's usually a few thousand crowns, but with a mortgage, children, or pension contributions it can run into the tens of thousands.
The return for 2025 is filed in 2026. Below you'll find the current credit amounts, exact filing deadlines, and a step-by-step guide to getting your money back through the MOJE daně portal and Datová schránka.
You're entitled to a refund when the tax actually paid (or the advances withheld by your employer) turns out to be higher than the final tax due after all credits and deductions are applied. Typical situations include:
Credits reduce the tax itself, crown for crown. The key amounts for 2025:
| Credit | Annual amount | Conditions |
|---|---|---|
| Basic taxpayer credit | CZK 30,840 | automatic for everyone, no proof required |
| Spouse credit | CZK 24,840 (ZTP/P — CZK 49,680) | spouse's income under CZK 68,000/year, plus a shared child under 3 in the household |
| 1st child | CZK 15,204 | living together with the child |
| 2nd child | CZK 22,320 | double for a child with ZTP/P status |
| 3rd and each subsequent child | CZK 27,840 | |
| Disability credit ZTP/P (for yourself) | CZK 16,140 | with a valid certificate |
If child credits exceed the tax due, the state pays out the difference as a tax bonus (daňový bonus). You're entitled to the bonus if your annual income from active work (employment or business) is at least CZK 124,800 — six times the 2025 minimum wage (CZK 20,800 per month).
Important: the student credit and the "školkovné" (nursery/kindergarten fee deduction) were abolished as of 2024 and don't apply for 2025. Under the current legislation they're due to return for 2027 income — meaning they could first be claimed in the return filed in early 2028.
These amounts reduce not the tax itself but the tax base — the resulting saving is 15% (or 23% for higher incomes). The main items for 2025:
| Deduction | Annual limit |
|---|---|
| Mortgage / building savings interest | up to CZK 150,000 (loans taken out from 1 Jan 2021); up to CZK 300,000 (loans taken out before 2021) |
| Pension savings, DIP, life insurance, long-term care insurance | combined limit up to CZK 48,000 |
| Gifts and donations | up to 30% of the tax base (the increased limit applies through the end of 2026) |
| Blood / bone marrow or organ donation | CZK 3,000 per blood donation; CZK 20,000 for bone marrow or organ donation |
The long-term investment product (DIP) is a relatively new instrument: contributions to it fall under the same combined CZK 48,000 limit as pension and life insurance. To claim the deduction you'll need confirmation from your bank, insurer, or pension fund for 2025.
Note: deductions for trade union dues and for exams related to further education were scrapped by the same consolidation package starting in 2024 — they no longer apply for 2025, even if you claimed them in previous years.
The deadline depends on how you file:
| Filing method | Deadline |
|---|---|
| On paper (in person or by post) | 1 April 2026 |
| Electronically (MOJE daně, Datová schránka) | 4 May 2026 |
| Through a tax advisor or lawyer (by power of attorney) | 1 July 2026 |
Filing is mandatory for anyone whose 2025 income exceeded CZK 50,000, as well as for employees with other income (side jobs, rent, sales) above CZK 20,000, and for most OSVČ. The tax rate is 15% on the tax base up to CZK 1,676,052 per year (36 times the average wage), and 23% on anything above that.
If you have a data box (datová schránka) set up by law — as every OSVČ does — you're required to file electronically only; filing on paper can result in a fine. Here's the process step by step:
You'll need a Czech bank account for the refund — if you don't have one yet, check our guide on how to open an account at a Czech bank and our roundup of the best banks for foreigners.
Filing the return alone doesn't trigger a refund — you have to specifically request the money. At the end of the return there's a section called "Žádost o vrácení přeplatku" (request for refund of overpayment): tick the box and enter your bank account number. The tax office pays out the overpayment within 30 days after the filing deadline. If you file by the standard deadline (1 April 2026), the money usually arrives by early May; if you use the electronic deadline of 4 May, it typically arrives around early June. Filing earlier than the deadline doesn't speed things up — the 30-day countdown always starts from the end of your applicable deadline.
Yes. The easiest way is to sign a request for annual reconciliation (roční zúčtování) with your employer by 15 February — they'll apply the credits themselves and return the overpayment through your payroll. Alternatively, you can file a return yourself.
Fill in the "Žádost o vrácení přeplatku" section at the end of the return and provide your account number. The overpayment will be refunded within 30 days of the filing deadline.
If you have a data box set up by law (as all OSVČ do), then yes — you must file electronically, via MOJE daně or Datová schránka. Otherwise, paper filing is fine.
If you were on the paušální daň regime as an OSVČ for all of 2025 and met its conditions, you generally don't need to file a return or insurance reports — the tax and contributions were already covered by your monthly payments. However, if you breached the regime's conditions (for example, your income was too high), you will need to file a return.
Generally, you can file an additional tax return (dodatečné daňové přiznání) for previous years within a three-year window. It's best to check your specific situation with an accountant, since the exact deadlines depend on the type of income involved.
Often, yes: a professional will identify all the credits and deductions you're entitled to and can file the return under power of attorney, with a deadline extended to 1 July. Find vetted accountants and tax advisors in our directory.
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