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 2024
Tuesday 2.1.
Saturday 20.1.
- Monthly tax payment of total tax deducted on personal income tax from dependent activities and functional benefits
Wednesday 31.1.
- Tax payment collected by tax withholding as per special rate of tax for December 2016
February 2024
Thursday 15.2.
- Signature on the taxpayer's declaration of personal income tax on dependent activity and office-holder´s emoluments for tax year 2016 and signature on the annual settlement of tax advances and tax reliefs for tax year 2016.
- Submission of application for annual settlement by the tax administrator.
Tuesday 20.2.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Wednesday 28.2.
- Payment of special rate withholding tax for January 2016.
March 2024
Friday 1.3.
- Submission bill of income tax on dependent activity for tax year 2016.
Friday 15.3.
- Quarterly advance payment of tax.
Wednesday 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 2016.
Sunday 31.3.
- Payment for February 2017 (excise duty on spirits only)
April 2024
Wednesday 3.4.
- Tax return and tax for 2016 for those subjects who have no obligatory audit or a tax advisor.
Saturday 20.4.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments
Thursday 25.4.
May 2024
Thursday 2.5.
- Tax payment collected by tax withholding as per special rate of tax for March 2017
Wednesday 22.5.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Friday 31.5.
- Payment of special rate withholding tax for April 2017.
June 2024
Saturday 15.6.
- Half-year or quarterly advance payment of tax.
Thursday 20.6.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Sunday 30.6.
- Return for May 2016
July 2024
Wednesday 3.7.
- Tax return and tax payment for 2016 taxable period, if taxpayer does have the duty of audit or his tax return is processed and administrated by tax advisor
Saturday 20.7.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Wednesday 31.7.
August 2024
Wednesday 21.8.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Saturday 31.8.
- Payment of special rate withholding tax for July 2017.
September 2024
Sunday 15.9.
- Quarterly advance payment of tax.
Friday 20.9.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
October 2024
Wednesday 2.10.
Sunday 20.10.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Thursday 31.10.
- Payment of special rate withholding tax for September 2017.
November 2024
Wednesday 20.11.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.
Saturday 30.11.
- Payment of special rate withholding tax for October 2017.
December 2024
Sunday 15.12.
- Half-year and quarterly advance payment of tax.
Friday 20.12.
- Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.