Individuals in Czechia file their tax return (daňové přiznání) for 2025 with their local tax office (finanční úřad) by April 1, 2026 on paper, or by May 4, 2026 electronically via the MOJE daně portal or Datová schránka. If your return is prepared by a tax advisor (daňový poradce) or you're subject to mandatory audit, the deadline extends to July 1, 2026. Below we cover who must file, how to fill out the form, which attachments you need, how to pay the tax, and how to get a refund.
A daňové přiznání for 2025 is required above all from self-employed people (OSVČ) and anyone whose annual taxable income exceeded the set threshold. Check yourself against this list:
An employee does NOT need to file if they worked for a single employer all year (or consecutively for several), signed the prohlášení k dani, and had no additional income above the limit — for them, the employer performs an annual reconciliation (roční zúčtování) upon request. OSVČ on the paušální régime who meet all the conditions file neither a tax return nor přehledy — their tax and contributions are already covered by the monthly flat payment. For more on choosing a work arrangement, see our guide on živnost vs. employment contract, and on setting up a trade licence — how to open a živnost in Czechia.
The main document is the Přiznání k dani z příjmů fyzických osob (DPFO) form. Depending on the type of income, additional attachments (přílohy) must be included:
| Attachment | Applies to which income |
|---|---|
| Příloha č. 1 | Business and self-employment income (§7) — filed by OSVČ |
| Příloha č. 2 | Rental income (§9) and other income (§10) |
| Příloha č. 3 | Foreign income (elimination of double taxation) |
OSVČ who don't keep records of actual expenses can deduct a flat percentage of income instead (výdajový paušál):
| Flat-rate percentage | Type of activity | Maximum deductible expense |
|---|---|---|
| 80% | Craft trade licences (řemeslné živnosti), agriculture, forestry and water management | 1,600,000 CZK |
| 60% | Free and trade-bound licences (excluding craft trades) | 1,200,000 CZK |
| 40% | Other self-employed activity (§7) | 800,000 CZK |
| 30% | Rental income (§9) | 600,000 CZK |
These caps correspond to an annual income of 2 million CZK — above that, the flat-rate deduction no longer grows. If your real expenses are high, keeping actual records can sometimes work out better: calculate both options yourself or ask an accountant.
If a Datová schránka has been set up for the entrepreneur by law (ze zákona) — which since 2023 applies to all OSVČ — they must file their return electronically only, strictly in XML format: a scanned PDF or JPG will not be accepted by the tax office. The main ways to file electronically are:
The return must be filed with the tax office corresponding to your place of residence (for Czech citizens — trvalé bydliště; for foreigners — the address of your registered pobyt), not your place of work.
| Filing method | Deadline |
|---|---|
| On paper | April 1, 2026 (Wednesday) |
| Electronically (MOJE daně, Datová schránka) | May 4, 2026 (Monday) |
| Via a tax advisor or under mandatory audit | July 1, 2026 (Wednesday) |
Filing electronically gives you an extra month compared to paper filing. The first 5 business days of delay aren't penalized, but it's best not to rely on that grace period.
Personal income tax is calculated at a rate of 15% on the tax base up to 36 times the average wage (for 2025 that's 1,676,052 CZK); any amount above that threshold is taxed at 23%. From the calculated tax, you deduct the basic sleva na poplatníka — 30,840 CZK per year — plus any other deductions and allowances you're entitled to.
Payment goes to your finanční úřad's account: prefix (předčíslí) 721, followed by the office's matrikulární number and bank code /0710 (ČNB). As the variabilní symbol, individuals enter their rodné číslo — without spaces or a slash (entrepreneurs may use the main part of their DIČ). Exact account details for your specific tax office are listed under "Placení daní" on financnisprava.gov.cz — double-check them so your payment doesn't end up in the wrong place.
The payment deadline is tied to the filing deadline. An important detail: if you filed your return before April 1, 2026 — even electronically — the tax must also be paid by April 1. The May 4, 2026 deadline applies to those who filed electronically after April 1; clients of a tax advisor have until July 1, 2026 to pay.
If the advances (zálohy) withheld during the year, or deductions claimed, exceed the final tax owed, an overpayment (přeplatek) arises. To have it refunded, fill in the žádost o vrácení přeplatku at the end of the return, including your bank account number. Overpayments are refunded within 30 days after the filing deadline: those who filed by April 1, 2026 will receive the money by May 4, 2026 at the latest. For tips on maximizing your refund through deductions (mortgage interest, contributions, donations), see our article on tax refunds in Czechia.
For OSVČ, filing the tax return is just the first step. Within roughly a month after the return's deadline, entrepreneurs must separately submit annual income/expense reports (přehledy) to ČSSZ (social security) and to their health insurance company, such as VZP. These determine whether you owe additional contributions or are due a refund; exact dates for the current year are published by ČSSZ and the insurance companies. To learn how OSVČ contributions are calculated, see our article on taxes and contributions for OSVČ.
Filing more than 5 business days late triggers a pokuta (fine) of 0.05% of the assessed tax per day, capped at 5% of the tax or 300,000 CZK; fines under 1,000 CZK aren't issued. Late tax payment incurs úrok z prodlení (late-payment interest): the annual rate equals the ČNB repo rate on the first day of the half-year plus 8 percentage points (in the second half of 2025 this was 11.5% p.a.; check the current repo rate on the ČNB website). So even if your numbers aren't finalized, it's better to file on time and amend the return later if needed.
Yes, the payment deadline is tied to the filing deadline. But keep in mind: if you file before April 1, 2026 (even electronically), the tax must also be paid by April 1. The May 4, 2026 deadline applies only to those who filed electronically after April 1.
Through Identita občana — the easiest way is bankovní identita (logging in via your internet banking credentials), as well as eObčanka, mojeID, or NIA ID. A datová schránka isn't required for individuals who don't have one by law.
If you meet all the conditions of the régime (income under 2 million CZK, not a VAT payer, etc.) — no, neither a tax return nor přehledy are required. But if you fall outside those conditions — for example, exceeding the income limit or receiving incompatible income — the obligation to file returns.
Then you generally don't need to file. But filing voluntarily can sometimes pay off — if your employer withheld advances, you may be able to recover an overpayment through deductions.
If the filing deadline hasn't passed yet, submit an opravné přiznání (corrective return) — the tax office will only consider the latest version. If the deadline has already passed, file a dodatečné přiznání (supplementary return) for the same period — in this case there's no pokuta for lateness, but úrok z prodlení may accrue on the additional amount owed.
You can hand your return over to a tax advisor — this automatically pushes the deadline to July 1, 2026. It's easy to find a specialist among our listed accountants and tax advisors.
Rates, limits and deadlines are current as of 2026 for the 2025 tax return. Tax and contribution amounts vary by individual case — before filing, verify the figures on the official Finanční správa website (financnisprava.gov.cz) or consult an accountant.
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