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Guides

Step-by-step guides for foreign residents

Clear, practical walkthroughs of the Czech tax and business tasks that trip up expats most, written in plain English and kept current for 2026.

Guide
How to file a Czech tax return step by step

This guide walks a foreign resident through filing a Czech personal income tax return, from gathering documents to submitting online. It covers deadlines, the online portal and the most common mistakes.

Guide
How to register as self-employed (OSVC) in Czechia

A practical guide to becoming a self-employed sole trader in Czechia: getting a trade licence, registering with the tax office and both insurance authorities, and understanding your ongoing obligations.

Guide
How VAT registration works in Czechia

Everything a business owner needs to know about Czech VAT: when registration becomes mandatory, how to register voluntarily, and what filing obligations follow once you are a payer.

Guide
Understanding your Czech payslip

Your Czech payslip lists several deductions between gross and net pay. This guide explains each line, from social and health insurance to income tax and tax credits, so you know exactly where your money goes.

Most read
Questions people ask most often
  • Who has to file a Czech tax return

    Every self-employed person files a return, as does every employee with side income over 20,000 CZK, and anyone who had two or more employers at the same time deducting advance tax. The deadline is 1 April on paper, 2 May electronically, and 1 July with a tax advisor.

  • How much does a tax advisor cost in Czechia

    Preparing a self-employed person's tax return usually costs 3,000 to 8,000 CZK depending on complexity. A full annual service including payroll and VAT starts around 5,000 CZK per month. Hourly rates in Prague run between 1,500 and 3,500 CZK.

  • When do self-employed people pay income tax advances

    A self-employed person whose last known tax liability was over 30,000 CZK pays half-yearly advances on 15 June and 15 December, each 40 percent of the tax. Above 150,000 CZK, quarterly advances are due on the 15th of the third month of each quarter, each 25 percent of the tax.

  • What is the flat-rate tax and who can use it

    The flat-rate tax is a single monthly payment that covers income tax plus social and health insurance for the self-employed. There are three bands by income up to 2 million CZK. You cannot be a VAT payer and cannot have side income over 50,000 CZK. The first-band payment for 2026 is 8,716 CZK per month.

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© 2026 najitucetni.cz. General information, not tax or legal advice. Verify current rates with the Czech Financial Administration (Finanční správa) or a licensed advisor.