Q&A · Tax return
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.
Income tax advances are governed by Section 38a of the Income Tax Act. What matters is the last known tax liability, that is the tax from your most recently filed return. Below 30,000 CZK no advances are paid at all.
The half-yearly regime applies to taxpayers with a liability between 30,000 and 150,000 CZK. You pay 40 percent of the last tax twice a year. The dates of 15 June and 15 December are fixed; if they fall on a weekend, the due date moves to the next business day.
The quarterly regime begins above 150,000 CZK. The instalments fall on 15 March, 15 June, 15 September and 15 December. Each advance is a quarter of the last tax.
A self-employed person in the flat-rate regime does not deal with income tax advances at all and instead pays a single monthly flat amount, which for 2026 is 8,716 CZK in the first band.