Q&A · Tax return
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.
The obligation to file is set out in Section 38g of the Income Tax Act. An employee whose salary was processed by a single payer and who signed the taxpayer declaration usually does not have to file and can rely on the annual reconciliation done by the employer.
A self-employed person always files a return once their taxable turnover exceeds 50,000 CZK. Exempt income and income already taxed at a special rate do not count towards this threshold.
An employee with side income up to 20,000 CZK (for example from rent or occasional services) does not have to file. Above that threshold they must file, even if their salary is otherwise fully taxed.
Watch out for the flat-rate tax. A taxpayer in the flat-rate regime normally does not file, but must do so if they breach the conditions of the regime, for example by exceeding the 2 million CZK turnover limit or starting income that is incompatible with the regime.