Money

Income tax: annual settlement or your own tax return

If you are employed, your employer takes tax from your salary every month. Once a year either your employer does the annual tax settlement for you, or you file your own tax return. Which one depends on how many employers you had and what other income you earned.

Ask employer for settlementBy 15 FebruaryIn writing, to your last employer of the year, with a signed taxpayer declaration.

Employer does settlementWithin 3 months after the year ends

Own return for 2026, on paper1 April 2027

Own return for 2026, electronicAbout one month later, early May 2027The Financial Administration confirms the exact date each spring. In 2026 it was 4 May.

Other income limit for settlementCZK 6,000Above this, with some exceptions, your employer cannot do the settlement for you.

Tax residencyUsually 183 days in a calendar yearOr a permanent home in the Czech Republic.

Your employer deducts a tax advance (záloha na daň) from your gross salary every month. At the end of the year the tax has to be settled, either by your employer or by you.

The taxpayer declaration (prohlášení poplatníka) is a form you sign with your employer, usually when you start. It lets the employer apply the monthly tax credits you are entitled to, such as the basic credit for the taxpayer. You can only have it signed with one employer for the same period. If you have a second job at the same time, the second employer takes tax without those credits.

The annual settlement of tax advances (roční zúčtování záloh) is the simple route. If you had income from just one employer, or from several employers one after another, and you signed the declaration, you can ask your last employer of the year to do it. The request must be in writing and reach the employer by 15 February. The employer then works out your final tax within three months after the end of the year and pays back anything you overpaid.

You cannot use the employer's settlement, and usually must file your own tax return (daňové přiznání), if you had other taxable income above CZK 6,000 (for example from renting out a flat or freelance work, with some exceptions), or if you worked for more than one employer at the same time. Anyone with a legal obligation to file must file themselves. You can also choose to file your own return even if you do not have to, for example to claim deductions.

For the 2026 tax year, a paper return is due by 1 April 2027. Filing electronically gives you about one more month, into early May 2027. If your return is prepared and filed by a registered tax adviser, the deadline is later (it was 1 July in 2026). Any tax you owe is due on the same day as the return.

The easiest way to file online is the Financial Administration's MOJE daně portal (mojedane.cz), which checks for mistakes as you go. If you have a data box set up by law, for example because you are self-employed, you must file electronically.

Whether you are a Czech tax resident matters for what you pay tax on. You are usually a tax resident if you have a permanent home here or spend at least 183 days here in a calendar year. If you also have income from abroad, it is worth speaking to a tax adviser.

Step by step

Sign the taxpayer declaration with your main employer when you start, and only with one employer at a time.
In January, check whether you had other income or two jobs at the same time last year.
If not, ask your last employer in writing for the annual settlement by 15 February.
If you must file yourself, collect your income confirmations (potvrzení o zdanitelných příjmech) from every employer.
File through MOJE daně by early May, or on paper by 1 April, and pay any tax due by the same date.
Keep copies of everything you filed.

Official sources

Last checked 2026-11-11. Open this guide in the app to add the dates to your calendar.

Income tax: annual settlement or your own tax return

Step by step

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