Tax return in 2025: when and how to file?

Millions of Czechs file personal income tax (PIT) returns each year. However, many of them do not know how and when to submit it correctly. That's why we have summarised the most important rules on how to proceed.

When to file my tax return?

The deadlines for filing your tax return are set by the tax code, which says you must submit a proper paper tax return within 3 months of the end of the previous year.

Businesses are required to file their tax returns electronically. They must do this within 4 months of the end of the previous year. If a tax adviser (or a lawyer if your company is subject to an audit) completes the document for you, you have up to 6 months from the end of the previous tax year to submit it. Today, the power of attorney for the tax advisor/attorney need only be delivered to the tax office together with the return.

The following deadlines apply for filing the 2025 tax return (and therefore the 2024 tax):

• Paper submissions are due by April 1,
• electronic filing by 2 May,
• with a tax advisor, you have until 1 July.

Who files the tax return?

According to the law, every natural person with an annual income over CZK 50,000 must file an income tax return. This amount does not include income exempt from tax (typically gifts or inheritance) and income subject to withholding tax (e.g. from work performance agreements).

The employer usually fulfils this obligation for employees if they have signed the so-called pink taxpayer declaration and do not have more taxable income at the same time. Otherwise, the employee handles the tax return themselves.

Most entrepreneurs are also required to file a tax return. The only exceptions are self-employed persons with a low annual income (up to CZK 50,000 for the main activity and up to CZK 20,000 for secondary activities during employment) and sole traders in the flat-rate tax regime who comply with its conditions.

When is income tax due?

The deadline for paying income tax is the same as the deadline for filing your return. So, self-employed people pay tax on the last day of the deadline for sending in their tax return (2 May or 2 July). Beware, as the tax office may charge you interest for late payment.

You should also book any advance payments (if you make them during the year) against the tax calculated. Remember that if you pay more than CZK 30,000 in tax, you will be liable to pay the advance payments from the next tax period.

If you have overpaid tax, you can claim a refund - this is part of your tax return. And when are tax refunds due? Within 30 days of the official tax return deadline (so if you actively send in your tax return in January, for example, you won't get your overpayment until May at the earliest).

Read more in our article on how to pay your tax.

What if you file your tax return late?

If you file late, you risk penalties. However, a certain level of tolerance applies. If you submit your return within 5 working days after the deadline, you will not be penalised. If you take longer than this, the authorities will charge you a penalty of 0.05% of the tax or tax credit for each day you are late (the maximum penalty is 5% of the amount).

The tax office can also charge you a penalty if you submit your tax return incorrectly or in the wrong form (for example, printed instead of electronic). The tax authority will first warn you and if you do not respond to the notice, it will impose a fine of CZK 1,000. The penalty may be increased for particularly serious obstructions.

What if you make a mistake on your tax return?

If you make a mistake on your tax return, you can correct it by filing an amended or additional tax return. What is the difference between the two?

If you discover a mistake before the regular filing deadline, you can just fill out an amended return and send it to the tax office. The tax office will then only consider the new version of the document.

It may be that you discover the error later - the regulations allow for this too. You have up to 3 years from the end of the deadline for submitting the correct return to correct it. File a supplementary return and pay the unpaid tax within this period - but you must do this by the end of the month following the month in which you discover the mistake.

Watch out for changes to the rules

Don't forget that a number of tax rules have changed due to the government's consolidation package. Most of the adjustments apply to taxable income for 2024, so you'll need to take them into account on your return in spring 2025.

Notable changes include the abolition of tuition fees and the student tax credit. There has also been a tightening up of the spouse's allowance, which you will now only claim if you are caring for a child under 3. Trade union allowances will no longer be deductible from the tax base.

The state has also adjusted the threshold for claiming the progressive 23% tax rate, which applies to high-income earners. Now, those who earn more than 3 times the average wage (until the end of 2023 it was 4 times) will pay extra on taxes. Stricter rules will also affect the taxation of lottery winnings.

Interested in the details? Find out what other tax changes 2024 will bring.

Don't forget the overviews

Your obligations don't end when you file your tax return. You must also submit your income and expenditure statements to your health insurance company and the Czech Social Security Administration (ČSSZ) within a month of filing your return.

Don't want to deal with the annoying paperwork yourself? We will be happy to handle your personal tax return and the mandatory reports for you. Let us know using the form below and we will discuss the details.