Czech tax return for 2026: who must file, 2027 deadlines and penalties
Updated: 13 November 2026
Personal income tax returns (daňové přiznání) for 2026 are filed in spring 2027. Here is who must file, the deadlines and what happens if you are late.
- Self-employed (OSVČ) almost always file (except under the flat-rate regime with no other income) — and only electronically.
- Employees — if they had additional income over CZK 20,000 or several employers at the same time.
- Tax residents with foreign income usually have to file as well.
- 2027 deadlines: paper — 1 April, electronic — 3 May, via a tax adviser — 1 July.
- Late-filing penalty — from the 5th working day of delay: 0.05 % of the tax per day, max 5 %.
Who must file
- Self-employed with business income over CZK 50,000 a year (or any amount if claiming a loss). Flat-rate taxpayers only if they had other income over CZK 50,000 or broke the regime conditions.
- Employees whose side income (business, rent, author fees, sale of assets) exceeded CZK 20,000, or who worked for several employers at the same time.
- Landlords: if rent is the only income, the threshold is CZK 50,000 (CZK 20,000 for employees).
- Tax residents with foreign income — even if tax was already paid abroad.
Who does not need to file
- Employees with one employer who signed the prohlášení poplatníka and had no other income above the limit — the employer does the annual settlement (roční zúčtování; request by 15.2.2027).
- Students, pensioners and parents on parental leave who had only the related benefits and a signed prohlášení.
Deadlines for 2026
- Paper return — by 1 April 2027 (only for people without a data box).
- Electronic — by 3 May 2027 (1 May is a Saturday and a public holiday).
- Via a tax adviser — by 1 July 2027 (the power of attorney must be filed by 1 April).
- Data box holders, including all self-employed, file only electronically — via the data box or the MOJE daně portal.
Penalties and interest
- The late-filing penalty starts on the 5th working day after the deadline: 0.05 % of the tax per day, max 5 %.
- If the calculated penalty is under CZK 1,000, it is not charged.
- Late payment of tax incurs interest (REPO rate + 8 % a year).
Annual overviews (přehledy) for the self-employed
After the tax return, the self-employed file annual overviews (přehledy) with ČSSZ and their health insurer — within a month after the tax return deadline. They determine the new advances for 2027.
Useful discounts
Do not forget tax discounts — for the taxpayer, children, spouse and mortgage interest. All amounts are in “Tax discounts 2026”.
Need help?
We will prepare and file your 2026 tax return and přehledy, check your discounts and file via a tax adviser by 1 July if you need more time.
Sources
This article is for general information only and is not legal or tax advice. Check the current rules before making a decision, or contact us.