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 2012
Monday 2.1.
- Tax payment collected by tax withholding as per special rate of tax for November 2011
Friday 20.1.
- Monthly tax payment of total tax deducted on personal income tax from dependent activities and functional benefits
Tuesday 31.1.
- Tax payment collected by tax withholding as per special rate of tax for December 2011
February 2012
Wednesday 15.2.
- Signature on the taxpayer's declaration of personal income tax on dependent activity and office-holder´s emoluments for tax year 2011 and signature on the annual settlement of tax advances and tax reliefs for tax year 2010.
- Submission of application for annual settlement by the tax administrator.
Monday 20.2.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Wednesday 29.2.
- Payment of special rate withholding tax for January 2012.
March 2012
Thursday 1.3.
- Submission bill of income tax on dependent activity for tax year 2011.
Thursday 15.3.
- Quarterly advance payment of tax.
- Report of payment intermediary.
Tuesday 20.3.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
- Electronic submission bill of income tax on dependent activity for tax year 2011.
April 2012
Monday 2.4.
- Tax return and tax for 2011 for those subjects who have no obligatory audit or a tax advisor.
- Tax payment collected by tax withholding as per special rate of tax for February 2012
Friday 20.4.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments
Monday 30.4.
- Tax payment collected by tax withholding as per special rate of tax for March 2012
May 2012
Wednesday 2.5.
- Submission bill of special rate tax withholding for tax year 2011.
Monday 21.5.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Thursday 31.5.
- Payment of special rate withholding tax for April 2012.
June 2012
Friday 15.6.
- Half-year or quarterly advance payment of tax.
Wednesday 20.6.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
July 2012
Monday 2.7.
- Tax payment collected by tax withholding as per special rate of tax for May 2012
- Tax return and tax payment for 2011 taxable period, if taxpayer does have the duty of audit or his tax return is processed and administrated by tax advisor
Friday 20.7.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Tuesday 31.7.
- Tax payment collected by tax withholding as per special rate of tax for June 2012
August 2012
Monday 20.8.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Friday 31.8.
- Payment of special rate withholding tax for July 2012.
September 2012
Monday 17.9.
- Quarterly advance payment of tax.
Thursday 20.9.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Monday 24.9.
- Tax maturity for July (only spirit).
October 2012
Monday 1.10.
- Payment of special rate withholding tax for August 2012.
Monday 22.10.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Wednesday 31.10.
- Payment of special rate withholding tax for September 2012.
November 2012
Tuesday 20.11.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Friday 30.11.
- Payment of special rate withholding tax for October 2012.
December 2012
Monday 17.12.
- Half-year and quarterly advance payment of tax.
Thursday 20.12.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments for December 2011.