Tax return
Filing your Czech personal income tax return
Most employees on a single Czech salary never have to file. Anyone with side income above 20,000 CZK a year, foreign income, multiple employers overlapping, or self-employment does.
Key deadlines
- April 1: paper filing deadline.
- May 2: electronic filing deadline through the data box (datova schranka).
- July 1: extended deadline when a licensed tax advisor files on your behalf.
Missing the deadline triggers a 0.05 percent per day penalty, capped at 5 percent or 300,000 CZK. Tax owed accrues interest at the Czech National Bank repo rate plus eight percentage points.
What to gather
- Annual income confirmation from each employer (potvrzeni o zdanitelnych prijmech).
- OSVC income and expense summary if self-employed.
- Foreign income statements and any withholding certificates.
- Mortgage interest confirmation (up to 150,000 CZK deductible for older loans, 300,000 for post-2020 loans).
- Pension and life insurance contribution certificates.
- Donation receipts (deductible from 1,000 CZK, up to 15 percent of base).
Foreign income and double taxation
Czechia has treaties with almost every OECD country. If you paid tax abroad on the same income, the treaty determines whether you exempt it or credit the foreign tax. Countries without a treaty are handled with a unilateral credit up to the Czech tax on the same income. This is where a tax advisor earns their fee.
The data box (datova schranka)
Since 2023, OSVCs and business entities have a data box created automatically. You must file electronically through it. If you have a data box you cannot file on paper. Log in atmojedatovaschranka.czand check it at least once a week, because messages are considered delivered after 10 days whether you open them or not.