Czech Tax Deadlines & Penalties 2026
Complete overview of all key tax deadlines for Czech freelancers (OSVČ). Don't miss a deadline and avoid unnecessary penalties.
Deadlines by category
Income Tax (Daň z příjmů / DPFO)
Tax return for 2025 — paper filing (daňové přiznání / DPFO)
PassedDeadline for filing the income tax return (daňové přiznání / DPFO) in paper form.
Tax return for 2025 — electronic filing (daňové přiznání / DPFO)
PassedExtended deadline for electronic filing (data mailbox or the EPO portal of the Czech Tax Authority).
Tax return — filed via a tax adviser
PassedDeadline when the return is filed by a tax adviser (the power of attorney must be submitted by the paper-filing deadline).
Income tax (DPFO) payment due date
PassedIncome tax (daň z příjmů / DPFO) is due on the last day of the filing deadline.
VAT (DPH)
VAT return — monthly filer (přiznání k DPH / DP3)
RecurringMonthly VAT payers must submit both the VAT return (přiznání k DPH / DP3) and the VAT control statement (kontrolní hlášení / KH1) within 25 days after the end of the tax period.
VAT return — quarterly filer (přiznání k DPH / DP3)
RecurringQuarterly VAT payers submit the VAT return (přiznání k DPH / DP3) and VAT control statement (kontrolní hlášení / KH1) every quarter. Freelancers (OSVČ) file the control statement at the same frequency as their return.
Social Insurance — ČSSZ (sociální pojištění)
Annual income and expense statement for 2025 — ČSSZ
PassedČSSZ statement deadline following the electronic 2025 personal income tax return. The tax-adviser deadline is August 3, 2026.
Monthly social insurance advance payments (sociální pojištění)
RecurringMinimum advance for 2026: CZK 5,720/month (main activity). Secondary activity: CZK 2,288/month (if the decisive amount threshold is met).
Health Insurance (zdravotní pojištění)
Annual income and expense statement for 2025 — health insurer
PassedHealth-insurer statement deadline following the electronic 2025 personal income tax return. Electronic filing is mandatory from 2026.
Monthly health insurance advance payments (zdravotní pojištění)
RecurringMinimum advance for 2026: CZK 3,306/month. Applies also to freelancers (OSVČ) with a secondary activity.
Flat-Rate Tax (paušální daň)
Notification of entry / exit from the flat-rate tax regime (paušální daň)
PassedLast day to register for or opt out of the flat-rate tax regime (paušální daň) for 2026.
Monthly flat-rate advance payment (paušální daň)
RecurringBand 1: CZK 9,162 (the statutory amount for all of 2026) — Band 2: CZK 16,745 — Band 3: CZK 27,139.
Disclaimer
Data valid for the 2025 tax year, filed in 2026. Source: Czech Tax Authority (Finanční správa ČR), ČSSZ, VZP. This information is for guidance only and does not replace professional tax advice.
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