Learn › Filing taxes in Czechia

In short: As of 2026, the Czech personal income tax return for the 2025 tax year is due by 1 April 2026 on paper, by 4 May 2026 if filed electronically (for example via the MOJE daně portal or a data box), and by 1 July 2026 if a registered tax advisor files for you. Most people file online through MOJE daně; if you have a legally established data box you must file electronically. Any tax owed is generally due on the same date your return is due.

Filing your tax return in Czechia

Kontoo editorial team · Updated 06/24/2026

In Czechia the personal income tax return is called the daňové přiznání. If you are employed and your employer handles everything through the annual payroll settlement (roční zúčtování), you may not need to file at all. But many people do file themselves — the self-employed (OSVČ), people with several income sources, or anyone claiming deductions directly. The system has moved heavily online: the Finanční správa (Financial Administration) runs a portal called MOJE daně that guides you step by step. This lesson explains the basics as of 2026 so you can see how the pieces fit together. It is educational, not personal tax advice.

Check whether you even have to file. As a rule of thumb, you file if your annual income that has not already been taxed exceeded CZK 50,000, or if you had income from business or from two employers at the same time. State benefits, alimony and income already taxed at source (such as Czech bank interest) generally do not count toward that limit.
Gather your documents: the annual income confirmation from each employer (potvrzení o zdanitelných příjmech), records of self-employed income and expenses, and proof of anything you want to deduct (pension or life-insurance contributions, mortgage interest, donations).
Choose how to file. Paper still exists, but most people use the MOJE daně portal at adisspr.mfcr.cz, where a guided wizard fills in the form and flags formal errors. If you have a data box (datová schránka) set up by law, you must file electronically.
Submit by your deadline and pay any tax due. Filing and the matching payment go to the Financial Administration; keep your confirmation. If you are getting a refund, it is paid out after the deadline once your return is processed.

What matters

The daňové přiznání is the annual reckoning of your income tax for one calendar year. For the 2025 tax year you file in spring 2026. The central question is whether you file yourself or whether your employer settles it for you. Employees with one job who signed the taxpayer declaration (often called the pink form) can usually ask their employer for the roční zúčtování instead. People with business income, multiple simultaneous employers, rental income, or significant untaxed income generally file their own return. The how matters as much as the when. Paper filing is still possible by post or in person, but the Financial Administration pushes electronic filing through the MOJE daně portal, which you can log into with bank identity (Bank iD) if you use Czech online banking. The portal’s wizard reduces mistakes by checking for missing attachments and formal errors. If the law requires you to have a data box (datová schránka) — common for the self-employed — you are obliged to file electronically. The three deadlines for the 2025 year are: 1 April 2026 (paper), 4 May 2026 (electronic), and 1 July 2026 (via a registered tax advisor or where an audit is required). A useful detail is the short grace period: filing within five working days after your deadline is generally tolerated without penalty. Tax owed is normally payable by the same deadline that applies to your return.

ExampleSuppose you are self-employed with a tax base of CZK 600,000 for 2025. The 15% rate applies because you are well below the higher-rate threshold (about CZK 1,676,052 for 2025 income, i.e. 36 times the 2025 average wage). Tax before credits: 15% of CZK 600,000 = CZK 90,000. You then subtract the basic taxpayer credit (sleva na poplatníka) of CZK 30,840 for the year. Tax due: 90,000 − 30,840 = CZK 59,160 (rounded). This is a simplified illustration that ignores social and health insurance and any other deductions; your real figure depends on your full situation. As of 2026, confirm current rates and credits on the official source.

Use Kontoo to track your deductible items (insurance, donations, mortgage interest) through the year so they are ready at filing time, and file through the official MOJE daně portal at adisspr.mfcr.cz. As of 2026, always confirm current figures on the Finanční správa site (financnisprava.gov.cz) when in doubt.

In depth

The MOJE daně portal and Bank iD

MOJE daně (mojedane.cz / adisspr.mfcr.cz) is the Financial Administration’s online tax portal. Its guided form pre-fills sections and warns about formal errors and missing attachments, which lowers the chance of a return being kicked back. Logging in is easiest with Bank identity (Bank iD) if you have Czech online banking, or via a data box. Electronic filing is also what unlocks the later May deadline compared with paper.

Tax base, rates and the basic credit

Czech personal income tax has two rates as of 2026: 15% on income up to a threshold of about 36 times the average wage and 23% above that. For 2025 income — the return you file in spring 2026 — that threshold is roughly CZK 1,676,052 a year; the higher figure of CZK 1,762,812 applies to 2026 income, which you will file in 2027. Almost every taxpayer can subtract the basic taxpayer credit (sleva na poplatníka) of CZK 30,840 per year, which directly reduces the tax — not the tax base. Other credits and deductions (spouse, children, pension and life insurance, mortgage interest, donations) can reduce it further; these figures can change, so verify them for the year you are filing.

Checklist

Whether you must file yourself or your employer can do the roční zúčtování for you
Your filing method — paper, MOJE daně portal, or data box — and whether a data box legally requires you to file electronically
Which deadline applies to you: 1 April (paper), 4 May (electronic), or 1 July (tax advisor) for the 2025 year
That any tax owed is paid by your filing deadline, and that you keep the submission confirmation

Common myths

Myth: Filing electronically always gives me until July.

Reality: No. Electronic filing by yourself extends the deadline to 4 May 2026 for the 2025 year — roughly one extra month, not three. The 1 July deadline applies when a registered tax advisor files on your behalf with power of attorney (or where a statutory audit applies).

Myth: If I am employed, I never have to deal with a tax return.

Reality: Not quite. With a single employer and the signed taxpayer declaration, your employer can settle your tax through the roční zúčtování. But a second simultaneous job, business income, or untaxed income above the CZK 50,000 limit can make filing your own return necessary.

Sources

Frequently asked questions

Do I have to file if I am only employed?

Often not. If you have a single employer and signed the taxpayer declaration, your employer can do the annual payroll settlement (roční zúčtování) for you. You generally need to file your own return if you had business income, more than one employer at the same time, or other untaxed income above the CZK 50,000 threshold. As of 2026, check the current rules on the Financial Administration site.

What is the difference between the paper and electronic deadlines?

For the 2025 tax year, the paper deadline is 1 April 2026 and the electronic deadline is 4 May 2026 — filing online via MOJE daně or a data box buys you roughly an extra month. Using a registered tax advisor with power of attorney extends it to 1 July 2026.

What happens if I miss the deadline?

Czech law allows a short tolerance: a return filed within 5 working days after the deadline is generally accepted without a late-filing penalty, and tax paid a few days late within a small window avoids interest. Beyond that, penalties and interest can apply. As of 2026, confirm the exact rules with the Financial Administration.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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