Calculators and tools · 4 min read

Overview of Tax Deadlines & Penalties 2026

A complete overview of deadlines for the self-employed — income tax, VAT, insurance advances and the penalties for late compliance.

What the deadlines overview covers

The Deadlines & Penalties page shows every key tax deadline for the self-employed (OSVČ) in 2026, split into categories. Each deadline has an expandable section with the penalties for missing it.

💡 Open the overview: taxorio.cz/en/tools/tax-deadlines

Deadline categories

  • Income tax — deadlines for filing the personal income tax return (DPFO) — on paper, electronically, or through an advisor — and the tax's due date.
  • VAT — the VAT return (DP3) and the VAT control statement (KH1), depending on the tax period.
  • Social insurance (ČSSZ) — social insurance advance payments (monthly) and the annual report for ČSSZ.
  • Health insurance — health insurance advance payments (monthly) and the annual report for your health insurer.
  • Flat-rate tax — the deadline for entering the flat-rate regime and the monthly advance.
💡 Income tax advances (DPFO) aren't a separate item in the overview — their amount depends on last year's tax liability. Self-employed people with a liability of CZK 30,000–150,000 pay half-yearly advances; above CZK 150,000, quarterly.

How to read the deadline cards

Each deadline is shown as a card carrying one of four statuses:

  • Passed (grey) — the deadline is already behind you.
  • Coming soon (orange) — fewer than 30 days remain.
  • Upcoming (green) — the deadline is further off in the future.
  • Recurring (blue) — the deadline has no fixed date and repeats regularly (e.g. monthly advances).

Penalties for missing a deadline

Every card has an expandable Penalties for non-compliance section — click it to see the exact fines and late-payment interest for that deadline. The most common penalties:

  • Fine for filing a return late — 0.05% of the assessed tax for each day of delay, capped at 5% of the tax (absolute ceiling CZK 300,000). Grace period: 5 working days. The fine isn't charged at all if it wouldn't reach CZK 1,000 (§ 250 odst. 3 of the Tax Code) — for a small tax amount and a short delay, that's often nothing at all. A minimum of CZK 500 only applies in a different case: when you don't file the return at all, not even later (§ 250 odst. 4).
  • Late-payment interest — the Czech National Bank's repo rate plus 8 percentage points a year on the amount owed. It starts running from the fourth day after the original due date (§ 252 of the Tax Code) and isn't charged if it wouldn't reach CZK 1,000 for one type of tax per tax period (§ 251a odst. 2 of the Tax Code).
  • Fine for a VAT control statement (KH1) — CZK 1,000 (late filing without a request), CZK 10,000 (after a request), CZK 30,000 (not responding to a request), CZK 50,000 (not filing at all). Individuals, quarterly VAT payers, and limited liability companies with a single individual shareholder pay half: CZK 500 / 5,000 / 15,000 / 25,000 (§ 101h odst. 2 ZDPH) — as a self-employed person, this is the scale that applies to you. The first delay in a calendar year is forgiven.
⚠️ Note: The figures are for guidance only and apply to the 2025 tax year, as filed in 2026. If in doubt, check the current wording of the law or consult a tax advisor.

How this differs from Taxorio's tax calendar

The deadlines overview on the website is general, for all self-employed people. The tax calendar inside Taxorio is tailored to your specific setup — it takes your VAT status and tax regime into account, shows the exact amount for some deadlines right away, and filters out the returns and reports a flat-rate taxpayer doesn't file. It only looks ahead, at the nearest deadlines. You'll find more on this in the Tax calendar article under Taxes & insurance.