Deadlines
Czech tax deadlines: income tax, social security and health insurance
· 3 min read
One page with every recurring deadline a Czech freelancer or small company has to meet during the year — and what happens if you miss one.
Income tax return
Paper filing: within 3 months of the end of the tax period, i.e. by 1 April. Electronic filing (which is mandatory if you have a data box): by 2 May. With a registered tax advisor or auditor: by 1 July. The tax itself is due on the same date as the return.
Social security and health insurance overviews
The annual overview for the social security administration and for your health insurer is due one month after the deadline for the tax return — typically by early June for an electronic filing. Any underpayment is due within 8 days of submitting the overview; the new advance amount applies from the following month.
Monthly advances
Social security and health insurance advances are payable during the calendar month they relate to. Health insurance in particular is strict: late payment generates penalty interest without any notice.
Employer deadlines
If you employ anyone: wage tax withheld is due by the 20th of the following month, social security and health insurance contributions by the 20th as well, and the monthly social security statement is filed by the same date.
Road tax and real estate tax
Real estate tax return by 31 January if the property changed; the tax is payable by 31 May. Road tax now applies only to heavier commercial vehicles, with the return due by 31 January.
What a missed deadline costs
A late return is penalised at 0.05 % of the tax per day (max 5 % of the tax), but only once the delay exceeds five business days. Late payment interest runs at the repo rate plus 8 percentage points. Both are avoidable with a calendar reminder — or with an accountant who files for you.
Need help with this in practice?
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