26. 1. 2026
The deadline for filing the real estate tax return is approaching
Taxes
Important tax deadlines for 2026
26. 1. 2026
As in previous years, we are again bringing you an overview of important tax deadlines. It includes deadlines for filing personal and corporate income tax returns, value added tax (VAT) (including the EC Sales List and VAT Control Statement), road tax, immovable property tax, as well as excise and energy taxes.
Income Tax
The standard deadline for filing an income tax return is three months after the end of the tax period. If the return is not filed within this deadline and the taxpayer subsequently files it electronically, the deadline is automatically extended to four months after the end of the tax period. The deadline is extended to six months after the end of the tax period if the taxpayer is legally required to have its financial statements audited, or if the return is filed on their behalf by a tax advisor or an attorney.
Deadlines for filing income tax returns for 2025:
| Standard deadline | 1 April 2026 |
| Tax return filed electronically | 4 May 2026 |
| Taxpayer subject to a statutory audit or return filed by an advisor | 1 July 2026 |
Statement of Income and Expenses
All self-employed persons (OSVČ) who are not registered for the flat-rate tax must file a statement of income and expenses. The statement is filed with the competent Social Security Administration and the health insurance company and follows on from the filed income tax return.
Deadlines for filing the statement of income and expenses for 2025 depend on the filing date of the income tax return:
| Income tax return filed by the standard deadline | 4 May 2026 |
| Income tax return filed electronically | 1 June 2026 |
| Income tax return filed after 1 July | 3 August 2026 |
As of 1 January 2026, the minimum assessment base for social security contributions is CZK 19,587. The contribution rate is 29.2%, which corresponds to a minimum monthly advance payment of CZK 5,720. If a self-employed person (OSVČ) starts their main self-employment and has not carried it out in the previous 20 years, their assessment base in the year the activity starts and in the following two years is only 25% of the average wage. In that case, the assessment base is CZK 12,242 and the minimum monthly social security advance payment is CZK 3,575. A self-employed person who in 2025 paid minimum advances based on the previous assessment base must, from January 2026, pay advances corresponding to the new minimum assessment base for 2026.
As of 1 January 2026, the minimum monthly assessment base for health insurance for self-employed persons is CZK 24,483.50. The insurance premium is 13.5% of this amount, i.e. CZK 3,306 per month. This advance payment must be paid already from January 2026. The advance is always due by the 8th day of the following month for which the insurance is paid.
Withholding Tax
In 2026, an Agreement to Perform Work (DPP) is subject to withholding tax if the monthly remuneration does not exceed CZK 11,999 and the employee has not signed the Taxpayer’s Declaration for personal income tax from dependent (employment) activity.
The settlement of withheld tax must be filed with the tax administrator no later than 1 April 2026, the same as for the standard annual settlement of advances.
Tax Calendar 2026
Below you will find the tax calendar for 2026, which clearly summarises deadlines for the most commonly paid taxes – income tax, road tax, VAT, immovable property tax, and excise and energy taxes.
Date | Tax | Description |
09.01.2026 | Excise duty | Tax due date for November 2025 (excluding excise duty on spirits) |
20.01.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for December 2025 |
| Income tax | Flat-rate advance payment due date | |
26.01.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for Q4 2025 and December 2025 |
| Value added tax (VAT) | VAT Control Statement for Q4 2025 and December 2025 | |
| Value added tax (VAT) | EC Sales List for Q4 2025 and December 2025 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for December 2025 | |
| Energy taxes | Electricity tax return for H2 2025, for a taxpayer who (1) was a payer throughout the immediately preceding calendar year, and (2) whose tax base for the immediately preceding calendar year did not exceed 350 MWh. | |
| Excise duty | Excise duty refund claim return pursuant to Section 56a of the Excise Duty Act (other petrol) for Q4 2025 | |
| Excise duty | Excise duty refund claim return pursuant to Section 56 of the Excise Duty Act (heat production) for Q4 2025 | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (forestry or fish farming) for Q4 2025 | |
| Excise duty | Tax return for December 2025 | |
| Excise duty | Tax due date for November 2025 (excise duty on spirits only) | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (crop production or livestock farming) for H2 2025 | |
31.01.2026 | Value added tax (VAT) | VAT return and payment due date under the One Stop Shop ("OSS") |
| Value added tax (VAT) | Filing of CESOP notification (Central Electronic System of Payment Information) for Q4 2025 | |
| Value added tax (VAT) | Filing of turnover notification for the calendar quarter under the cross-border VAT regime for small enterprises (SME) for Q4 2025 | |
| Value added tax (VAT) | Non-Union scheme, Union scheme, import scheme | |
02.02.2026 | Road tax | Tax return filing and tax payment due date for rok 2025 |
| Immovable property tax | Tax return (full) or partial tax return for 2026 | |
| Income tax | Remittance of withholding tax at the special tax rate for December 2025 | |
09.02.2026 | Excise duty | Tax due date for December 2025 (excluding excise duty on spirits) |
16.02.2026 | Income tax | Sign the employee's Taxpayer's Declaration for employment income for the 2026 tax period and submit a request for the annual tax reconciliation of advances and tax credits for the 2025 tax period |
20.02.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for January 2026 |
| Income tax | Flat-rate advance payment due date | |
24.02.2026 | Excise duty | Tax due date for December 2025 (excise duty on spirits only) |
25.02.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for January 2026 |
| Value added tax (VAT) | VAT Control Statement for January 2026 | |
| Value added tax (VAT) | EC Sales List for January 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for January 2026 | |
| Excise duty | Tax return for January 2026 | |
28.02.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
02.03.2026 | Income tax | Remittance of withholding tax at the special tax rate for January 2026 |
| Income tax | Filing of the annual reconciliation of payroll income tax for the 2025 tax period (non-electronic filing) | |
12.03.2026 | Excise duty | Tax due date for January 2026 (excluding excise duty on spirits) |
16.03.2026 | Income tax | Quarterly tax advance payment due |
20.03.2026 | Income tax | Electronic filing of the annual reconciliation of payroll income tax for the 2025 tax period |
| Income tax | Monthly remittance of total payroll income tax advances withheld for February 2026 | |
| Income tax | Flat-rate advance payment due date | |
25.03.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for February 2026 |
| Value added tax (VAT) | VAT Control Statement for February 2026 | |
| Value added tax (VAT) | EC Sales List for February 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for February 2026 | |
| Excise duty | Tax return for February 2026 | |
27.03.2026 | Excise duty | Tax due date for January 2026 (excise duty on spirits only) |
31.03.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Income tax | Remittance of withholding tax at the special tax rate for February 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (crop production and/or livestock farming) for rok 2025 | |
01.04.2026 | Income tax | Filing of the 2025 income tax return and payment of tax (return filed by the standard deadline under Section 136(1) of the Tax Code) |
| Income tax | Filing of the annual report of withholding tax at the special tax rate for the 2025 tax period | |
09.04.2026 | Excise duty | Tax due date for February 2026 (excluding excise duty on spirits) |
20.04.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for March 2026 |
| Income tax | Flat-rate advance payment due date | |
24.04.2026 | Excise duty | Tax due date for February 2026 (excise duty on spirits only) |
27.04.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for Q1 and March 2026 |
| Value added tax (VAT) | VAT Control Statement for Q1 and March 2026 | |
| Value added tax (VAT) | EC Sales List for Q1 and March 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for March 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 56 of the Excise Duty Act (heat production) for Q1 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 56a of the Excise Duty Act (other petrol) for Q1 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (forestry or fish farming) for Q1 2026 | |
| Excise duty | Tax return for March 2026 | |
30.04.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Value added tax (VAT) | Filing of turnover notification for the calendar quarter under the cross-border VAT regime for small enterprises (SME) for Q1 2026 | |
| Value added tax (VAT) | Filing of CESOP notification (Central Electronic System of Payment Information) for Q1 2026 | |
| Income tax | Remittance of withholding tax at the special tax rate for March 2026 | |
04.05.2026 | Income tax | Filing of the 2025 income tax return and payment of tax (return filed by the standard deadline under Section 136(1) of the Tax Code) |
11.05.2026 | Excise duty | Tax due date for March 2026 (excluding excise duty on spirits) |
20.05.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for April 2026 |
| Income tax | Flat-rate advance payment due date | |
25.05.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for April 2026 |
| Value added tax (VAT) | VAT Control Statement for April 2026 | |
| Value added tax (VAT) | EC Sales List for April 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for April 2026 | |
| Excise duty | Tax return for April 2026 | |
| Excise duty | Tax due date for March 2026 (excise duty on spirits only) | |
31.05.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
01.06.2026 | Immovable property tax | Due date of the 1st instalment of tax (taxpayers with tax exceeding CZK 5,000, excluding taxpayers carrying on agricultural production) |
| Immovable property tax | Due date of the full tax amount (taxpayers with tax up to CZK 5,000 inclusive) | |
| Income tax | Remittance of withholding tax at the special tax rate for April 2026 | |
09.06.2026 | Excise duty | Tax due date for April 2026 (excluding excise duty on spirits) |
15.06.2026 | Income tax | Quarterly or semi-annual tax advance payment due |
22.06.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for May 2026 |
| Income tax | Flat-rate advance payment due date | |
24.06.2026 | Excise duty | Tax due date for April 2026 (excise duty on spirits only) |
25.06.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for May 2026 |
| Value added tax (VAT) | VAT Control Statement for May 2026 | |
| Value added tax (VAT) | EC Sales List for May 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for May 2026 | |
| Excise duty | Tax return for May 2026 | |
30.06.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Income tax | Remittance of withholding tax at the special tax rate for May 2026 | |
01.07.2026 | Income tax | Filing of the 2025 income tax return and payment of tax (return filed by the standard deadline under Section 136(1) of the Tax Code) |
10.07.2026 | Excise duty | Tax due date for May 2026 (excluding excise duty on spirits) |
20.07.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for June 2026 |
| Income tax | Flat-rate advance payment due date | |
27.07.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for Q2 and June 2026 |
| Value added tax (VAT) | VAT Control Statement for Q2 and June 2026 | |
| Value added tax (VAT) | EC Sales List for Q2 and June 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for June 2026 | |
| Energy taxes | Electricity tax return for H1 2026, for a taxpayer who (1) was a payer throughout the immediately preceding calendar year, and (2) whose tax base for the immediately preceding calendar year did not exceed 350 MWh. | |
| Excise duty | Excise duty refund claim return pursuant to Section 56 of the Excise Duty Act (heat production) for Q2 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 56a of the Excise Duty Act (other petrol) for Q2 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (crop production or livestock farming ) for H1 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (forestry or fish farming) for Q2 2026 | |
| Excise duty | Tax return for June 2026 | |
| Excise duty | Tax due date for May 2026 (excise duty on spirits only) | |
31.07.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Value added tax (VAT) | Filing of turnover notification for the calendar quarter under the cross-border VAT regime for small enterprises (SME) for Q2 2026 | |
| Value added tax (VAT) | Filing of CESOP notification (Central Electronic System of Payment Information) for Q2 2026 | |
| Income tax | Remittance of withholding tax at the special tax rate for June 2026 | |
10.08.2026 | Excise duty | Tax due date for June 2026 (excluding excise duty on spirits) |
20.08.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for July 2026 |
| Income tax | Flat-rate advance payment due date | |
24.08.2026 | Excise duty | Tax due date for June 2026 (excise duty on spirits only) |
25.08.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for July 2026 |
| Value added tax (VAT) | VAT Control Statement for July 2026 | |
| Value added tax (VAT) | EC Sales List for July 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for July 2026 | |
| Excise duty | Tax return for July 2026 | |
31.08.2026 | Immovable property tax | Due date of the 1st instalment of tax (taxpayers carrying on agricultural production with tax exceeding CZK 5,000) |
| Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme | |
| Income tax | Remittance of withholding tax at the special tax rate for July 2026 | |
09.09.2026 | Excise duty | Tax due date for July 2026 (excluding excise duty on spirits) |
15.09.2026 | Income tax | Quarterly tax advance payment due |
21.09.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for August 2026 |
| Income tax | Flat-rate advance payment due date | |
24.09.2026 | Excise duty | Tax due date for July 2026 (excise duty on spirits only) |
25.09.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for August 2026 |
| Value added tax (VAT) | VAT Control Statement for August 2026 | |
| Value added tax (VAT) | EC Sales List for August 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for August 2026 | |
| Excise duty | Tax return for August 2026 | |
30.09.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Value added tax (VAT) | Application for EU VAT refund pursuant to Section 82 of the VAT Act | |
| Income tax | Remittance of withholding tax at the special tax rate for August 2026 | |
12.10.2026 | Excise duty | Tax due date for August 2026 (excluding excise duty on spirits) |
20.10.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for September 2026 |
| Income tax | Flat-rate advance payment due date | |
26.10.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for Q3 and September 2026 |
| Value added tax (VAT) | VAT Control Statement for Q3 and September 2026 | |
| Value added tax (VAT) | EC Sales List for Q3 and September 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for September 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 56 of the Excise Duty Act (heat production) for Q3 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 56a of the Excise Duty Act (other petrol) for Q3 2026 | |
| Excise duty | Excise duty refund claim return pursuant to Section 57 of the Excise Duty Act (forestry or fish farming) for Q3 2026 | |
| Excise duty | Tax return for September 2026 | |
| Excise duty | Tax due date for August 2026 (excise duty on spirits only) | |
31.10.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Value added tax (VAT) | Filing of turnover notification for the calendar quarter under the cross-border VAT regime for small enterprises (SME) for Q3 2026 | |
| Value added tax (VAT) | Filing of CESOP notification (Central Electronic System of Payment Information) for | |
02.11.2026 | Value added tax (VAT) | Last day to file an application for VAT group registration pursuant to Section 95a of the VAT Act, to be registered from 1. January 2027, or an application to cancel VAT group registration as of 31. prosinci 2026 or to amend VAT group registration (adding a member to the group or removing a group member) |
| Income tax | Remittance of withholding tax at the special tax rate for September 2026 | |
09.11.2026 | Excise duty | Tax due date for September 2026 (excluding excise duty on spirits) |
20.11.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for October 2026 |
| Income tax | Flat-rate advance payment due date | |
24.11.2026 | Excise duty | Tax due date for September 2026 (excise duty on spirits only) |
25.11.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for October 2026 |
| Value added tax (VAT) | VAT Control Statement for October 2026 | |
| Value added tax (VAT) | EC Sales List for October 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for October 2026 | |
| Excise duty | Tax return for October 2026 | |
30.11.2026 | Immovable property tax | Due date of the 2nd instalment of tax (all taxpayers with tax exceeding CZK 5,000) |
| Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme | |
| Income tax | Remittance of withholding tax at the special tax rate for October 2026 | |
10.12.2026 | Excise duty | Tax due date for October 2026 (excluding excise duty on spirits) |
15.12.2026 | Income tax | Quarterly or semi-annual tax advance payment due |
21.12.2026 | Income tax | Monthly remittance of total payroll income tax advances withheld for November 2026 |
| Income tax | Flat-rate advance payment due date | |
28.12.2026 | Value added tax (VAT) | Tax return filing and tax payment due date for November 2026 |
| Value added tax (VAT) | VAT Control Statement for November 2026 | |
| Value added tax (VAT) | EC Sales List for November 2026 | |
| Energy taxes | Tax return filing and tax payment due date for gas, solid fuels and electricity taxes for November 2026 | |
| Excise duty | Tax return for November 2026 | |
| Excise duty | Tax due date for October 2026 (excise duty on spirits only) | |
31.12.2026 | Value added tax (VAT) | VAT return and payment due date under the OSS – import scheme |
| Income tax | Remittance of withholding tax at the special tax rate for November 2026 |
Need advice on your taxes? Contact us and we will make sure everything is handled correctly.
Author: Vladimír Chylík - Senior Partner, Tax & Accounting
