Personal income tax
When your employer settles your tax for you, and when you must file yourself.
What this actually is
Employees usually have tax withheld monthly and can ask their employer for an annual settlement. You must file your own return if you are self-employed, have several employers at once, or have other significant income.
Who it applies to
Anyone with Czech-source income.
When it's required
Paper returns are normally due by the start of April following the tax year, with later deadlines for electronic filing and for returns filed by a tax adviser.
Step by step
- 1
Work out whether you must file
Check your number of employers, other income, and whether you claim reliefs.
- 2
Gather your income confirmations
Employers issue an annual income confirmation on request.
- 3
Complete the return
Filing through the tax portal is standard, and mandatory if you have a data box.
- 4
Pay any balance
Pay by the deadline that matches your filing method.
Documents to bring
- Annual income confirmation from each employer
- Records of self-employed income and expenses
- Evidence for any reliefs you claim
Who decides
Financial Administration of the Czech Republic (finanční úřad)
Related
Official information
- Financial Administration of the Czech RepublicOfficial source
Last checked: 1 August 2026
Tax treatment depends on your personal circumstances and on double-taxation agreements. Prague Compass does not give tax advice.