Taxes
Do I Need to File a Tax Return for 2026?
· 3 min read
A tax return must be filed by anyone with income from self-employment, or concurrent taxable income above the statutory limit. Here are the clear rules, thresholds, and deadlines.
Short answer
IT DEPENDS
A self-employed individual (OSVČ) must file a tax return in virtually all cases (the flat-rate tax regime is an exception). An employee must file only if they have secondary taxable income above the threshold or concurrent income from multiple employers.
Quick take
- An OSVČ outside the flat-rate tax regime must file a return even if they made a loss.
- An employee must file if they have other taxable income exceeding the statutory limit.
- The paper filing deadline is 1 April, electronic is 2 May, and via a tax advisor is 1 July.
- Anyone with an active data box (datová schránka) is legally required to file electronically.
Who is required to file a tax return
The obligation applies to any individual with income from self-employment, rental income above the statutory limit, capital or other income above the threshold, and anyone who had concurrent employment income from multiple employers subject to advance tax. The obligation also arises whenever the Tax Office formally requests the taxpayer to submit a return.
Who is not required to file
An employee with income from only one employer (or consecutively from multiple employers) who signed the Taxpayer Declaration (Prohlášení poplatníka) and has no other taxable income above the statutory limit may request an annual tax reconciliation from their employer. An OSVČ enrolled in the flat-rate tax regime (paušální daň) also does not file a tax return, provided they met all regime conditions throughout the entire year.
Filing and payment deadlines
The tax is due on the exact same date as the tax return submission deadline.
| Filing Method | Deadline |
|---|---|
| Paper filing | 3 months after the end of the tax period (usually 1 April) |
| Electronic filing | 4 months after the end of the tax period (usually 2 May) |
| Prepared by a tax advisor | 6 months after the end of the tax period (usually 1 July) |
Penalties for late filing
A late filing penalty is calculated for each day of delay, but only if the delay exceeds five working days. In addition, late payment interest is charged on unpaid tax. If you had no tax liability and owe nothing, the financial penalty is generally zero — however, you must still file the return, otherwise you risk the tax authority assessing your tax using alternative assessment tools (pomůcky).
What to do now
- 1List all types of income for the year, including rental income and occasional earnings.
- 2Check whether you can ask your employer to carry out your annual tax reconciliation (roční zúčtování).
- 3If you have an active data box, submit your return electronically and pay the tax by the same deadline.
When to call an accountant
When you have foreign income, have sold real estate or securities, combine employment with business activities, or want to claim complex tax deductions.
Frequently asked questions
- Do I have to file a tax return if I made a loss?
- Yes. A self-employed individual (OSVČ) must file a tax return even when in a loss, and must also submit annual overviews to OSSZ (Czech Social Security Administration) and their health insurance company.
- What if I only had a student job or side gig on a work agreement (DPP/DPČ)?
- If you signed the Taxpayer Declaration (Prohlášení poplatníka) and worked for only one employer at a time, you generally do not need to file a tax return.
- Does granting power of attorney to a tax advisor automatically extend the deadline?
- The deadline is extended provided that the tax return is genuinely prepared and submitted by a certified tax advisor or attorney-at-law.
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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