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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 2022

Sunday 2.1.

Thursday 20.1.

  • Monthly tax payment of total tax deducted on personal income tax from dependent activities and functional benefits

Monday 31.1.

  • Tax payment collected by tax withholding as per special rate of tax for December 2016

February 2022

Tuesday 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.

Sunday 20.2.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Monday 28.2.

  • Payment of special rate withholding tax for January 2016.

March 2022

Tuesday 1.3.

  • Submission bill of income tax on dependent activity for tax year 2016.

Tuesday 15.3.

  • Quarterly advance payment of tax.

Sunday 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.

Thursday 31.3.

  • Payment for February 2017 (excise duty on spirits only)

April 2022

Sunday 3.4.

  • Tax return and tax for 2016 for those subjects who have no obligatory audit or a tax advisor.

Wednesday 20.4.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments

Monday 25.4.

May 2022

Monday 2.5.

  • Tax payment collected by tax withholding as per special rate of tax for March 2017

Sunday 22.5.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Tuesday 31.5.

  • Payment of special rate withholding tax for April 2017.

June 2022

Wednesday 15.6.

  • Half-year or quarterly advance payment of tax.

Monday 20.6.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Thursday 30.6.

  • Return for May 2016

July 2022

Sunday 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

Wednesday 20.7.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Sunday 31.7.

August 2022

Sunday 21.8.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Wednesday 31.8.

  • Payment of special rate withholding tax for July 2017.

September 2022

Thursday 15.9.

  • Quarterly advance payment of tax.

Tuesday 20.9.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

October 2022

Sunday 2.10.

Thursday 20.10.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Monday 31.10.

  • Payment of special rate withholding tax for September 2017.

November 2022

Sunday 20.11.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.

Wednesday 30.11.

  • Payment of special rate withholding tax for October 2017.

December 2022

Thursday 15.12.

  • Half-year and quarterly advance payment of tax.

Tuesday 20.12.

  • Payment of the sum of personal income tax advances from dependent activity and office-holder´s emoluments.