Taxes
Sole Proprietor (OSVČ) Tax Return 2026: Deadlines, Reliefs, and Common Mistakes
· 3 min read
A clear guide on how to file your personal income tax return, which tax reliefs to claim, and how to legally reduce your tax liability.
Deadlines by Filing Method
In paper form by 1 April, electronically by 2 May, and with a certified tax advisor up to 1 July. Entrepreneurs with an active datová schránka (data box) must always file electronically.
Tax Reliefs and Deductions Frequently Overlooked
In addition to the basic personal tax credit, these often include the spousal tax credit, child tax credits, pension and life insurance contributions, donations, or mortgage interest deductions. The sum of these items routinely amounts to tens of thousands of CZK.
Lump-Sum Expenses vs Actual Costs
It is always worthwhile calculating both options. A tradesperson with substantial material purchases usually benefits from claiming actual expenses, whereas a consultant typically benefits from the 60% lump-sum expense deduction.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
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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