Income tax
Natural person income tax
Natural person income tax must be paid by natural persons with an annual income higher than 15,000 CZK as per Act no.586/1992 Coll. regarding income tax, unless the income is free from taxation or the tax is collected by means of subtraction according to a special tax rate. The tax payers are divided into residents, i.e. natural persons resident in CR or living in CR for at least 183 days a year, and non-residents, who are not resident in CR and do not usually stay here. Residents must pay income tax for earnings in the Czech Republic, and income earned abroad. Non residents must pay income tax for earnings in the Czech Republic.
Income tax applies to earnings from dependent activities and wages, profits from business activities and other independent profitable activities, profits from capital assets (interest, dividends), profits from lease and other profit.
January
Wednesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for December 2009.
Sunday 31. - Income tax
Payment of special rate withholding tax for December 2009.
February
Monday 1. - Income tax
Payment of special rate withholding tax for December 2009.
Monday 15. - Income tax
Tax return and tax for January.
Monday 22. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for February 2010.
March
Tuesday 2. - Income tax
Subscription of special rate withholding tax for the year 2009. Payment of special rate withholding tax for January 2010.
Monday 15. - Income tax
Quarterly advance payment of tax.
Report of payment intermediary.
Monday 22. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for February 2010.
Monday 1. - Income tax
Payment of special rate withholding tax for February.
Tax return and tax for 2009 for those subjects who have no obligatory audit or a tax advisor.
April
Tuesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for March 2010.
Friday 30. - Income tax
Payment of special rate withholding tax for March 2010.
May
Thursday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for April 2010.
Monday 31. - Income tax
Payment of special rate withholding tax for April 2010.
June
Tuesday 15. - Income tax
Half-year or quarterly advance payment of tax.
Monday 21. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for May 2010.
Wednesday 30. - Income tax
Payment of special rate withholding tax for May.
Tax return and tax for 2009 for those subjects who have obligatory audit or his statement is worked out by tax advisor.
July
Tuesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for June 2010.
August
Monday 2. - Income tax
Payment of special rate withholding tax for June 2010.
Friday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for July 2009.
Tuesday 31. - Income tax
Payment of special rate withholding tax for July.
September
Wednesday 15. - Income tax
Quarterly advance payment of tax.
Monday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for September 2010.
Thursday 30. - Income tax
Payment of special rate withholding tax for August.
October
Wednesday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for October 2009.
November
Monday 1. - Income tax
Payment of special rate withholding tax for September.
Monday 22. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for October 2010.
Tuesday 30. - Income tax
Payment of special rate withholding tax for October.
December
Wednesday 15. - Income tax
Half-year and quarterly advance payment of tax.
Monday 20. - Income tax
Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for December.
Friday 31. - Income tax
Payment of special rate withholding tax for December.