Calculators and tools · 4 min read

Overview of Tax Deadlines & Penalties 2027

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 the key tax deadlines for the self-employed (OSVČ) in 2027 — returns and statements for 2026 and advances paid in 2027 — split into categories. Deadlines that fall on a weekend or public holiday are already moved to the next working day. 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 2026 personal income tax return (DPFO) — on paper, electronically, or through an advisor — the tax's due date and income tax advances.
VAT — the VAT return (DP3) and the VAT control statement (KH1), depending on the tax period, and separately the identified person, who files no control statement and files a VAT return only for a month in which an obligation to declare tax arose.
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 — notifying entry into or exit from the flat-rate regime, opting into the surcharge instead of sales recording, and the monthly advance.

💡 Income tax advances have their own card in the overview with the 15 March, 15 June, 15 September and 15 December deadlines, but whether and how much you pay depends on your last known tax: above CZK 30,000 and up to CZK 150,000 half-yearly, above CZK 150,000 quarterly. In Taxorio, the Income tax card works them out from the tax you copy from line 74 of your return, and the tax calendar then shows your deadlines with the amount.

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).

On a card with several dates (income tax advances, the tax due date), the status follows the nearest one. The cards for the ČSSZ and health insurer statements show the earliest deadline — 3 May 2027 if you file your tax return by 1 April. The later deadlines (an electronic return filed after 1 April, a return filed through an advisor) and the deadlines for people who don't have to file a return are in the card's text.

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 — it only arises once the delay exceeds 5 working days: 0.05% of the assessed tax for each day of delay, capped at 5% of the tax (absolute ceiling CZK 300,000). 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. It is halved if you file within 30 days after the deadline and the tax office hasn't found another late filing of yours that year (§ 250 odst. 7). 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 valid on the first day of the calendar half-year plus 8 percentage points a year on the amount owed (§ 252 odst. 4 and § 251a odst. 5 of the Tax Code); in the second half of 2026 that is 11.75% a year. It starts running from the fourth day after the original due date (§ 252 odst. 2) and isn't charged if it wouldn't exceed CZK 1,000 for one type of tax per tax period (§ 251a odst. 2). On a late advance, it only runs until the due date of the tax for the whole year (§ 251b odst. 4).
Fine for a VAT control statement (KH1) — for a self-employed individual, CZK 1,000 for filing late without a request, CZK 5,000 for filing only in the substitute deadline after a request, CZK 15,000 for not filing a follow-up statement after a request, and CZK 25,000 for not filing even in the substitute deadline. Only the last three fines are halved for individuals (from CZK 10,000 / 30,000 / 50,000, § 101h odst. 2 ZDPH); the CZK 1,000 fine is not. No fine arises for the first late filing without a request in a calendar year, nor for the first filing in the substitute deadline after a request (§ 101j ZDPH).
Penalty interest on insurance — both social (§ 20 odst. 1 of Act No. 589/1992 Coll.) and health insurance (§ 18 odst. 1 of Act No. 592/1992 Coll.) charge it at the late-payment interest rate under civil law: the CNB repo rate plus 8 percentage points a year — about 0.0322% a day in the second half of 2026.
Fine for not filing the annual statement — up to CZK 50,000 with ČSSZ (§ 25c of Act No. 589/1992 Coll.) and with the health insurer (§ 26 of Act No. 592/1992 Coll.).
Unpaid flat-rate advance — it is a tax arrear, and late-payment interest is charged on it.

⚠️ Note: The figures are for guidance only and apply to the 2027 deadlines, i.e. the 2026 tax year. The late-payment interest and insurance penalty rate changes every half-year with the CNB repo rate — 11.75% applies to the second half of 2026. The Financial Administration has not yet published the band 1 flat-rate advance for 2027. 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.