Czechia tax calendar 2026: return and payment dates
In Czechia the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 1 April 2027 (tax year 2026).
For a private investor who is tax resident in Czechia and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 1 April 2027Tax return due — for tax year 2026 (in 157 days).
- 1 April 2027Tax payment due — for tax year 2026 (in 157 days).
Return deadline, in full
Basic deadline 1 April of the following year (3 months); 1 May (moved to the next business day — 4 May in 2026) if filed electronically; 1 July if filed by a tax advisor/attorney with power of attorney lodged in time.Payment deadline, in full
Tax is due on the last day of the applicable filing deadline (1 April; or the electronic/advisor deadline if that one is used).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Financial Administration (Finanční správa) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Czechia runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Czechia is 1 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Czechia.
The next tax payment deadline on record for Czechia is 1 April 2027 (tax year 2026). Returns and payments go through the tax authority: Financial Administration (Finanční správa), financnisprava.gov.cz. Allocaria files and pays nothing for you.
Who must file
A return is required if annual taxable (non-exempt) income exceeds CZK 50,000; employees with a signed tax declaration at their employer need not file if other income (§§ 7–10) is at most CZK 20,000. Exempt gains (time test or CZK 100,000 proceeds rule) are not entered in the return, but exempt income above CZK 5,000,000 must be notified to the tax office by the filing deadline.
Forms the tax authority names
- Přiznání k dani z příjmů fyzických osob (DAP FO) — attachment for other income under § 10 and attachment for foreign income/credit (attachment numbers not re-verified)
- Oznámení o osvobozených příjmech (notification of exempt income above CZK 5,000,000)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- e-Sbírka — Zákon č. 360/2025 Sb., čl. VI bod 5 (removal of securities from the CZK 40m cap in § 4(3) ZDP) and čl. XXXIV (effective 1 Jan 2026)
Official source · read 14 October 2026
- Finanční správa — Ostatní příjmy, osvobození (CZK 100,000, 3-year test, notification > CZK 5m)
Official source · read 14 October 2026
- Finanční správa — Obecné informace (filing obligation, deadlines 1.4./4.5./1.7.2026, payment)
Official source · read 14 October 2026
- Finanční správa — Oznámení o osvobozených příjmech
Official source · read 14 October 2026
- Zákon č. 586/1992 Sb., o daních z příjmů — current consolidated text 01.08.2026 (§ 4, § 10, § 16, § 16a, § 38) via zakonyprolidi.cz
Secondary source · read 14 October 2026
- PwC Worldwide Tax Summaries — Czech Republic, Individual, Income determination (last reviewed 27 Jul 2026; 40m cap abolished from 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries — Czech Republic, Individual, Taxes on personal income (CZK 1,762,812 threshold)
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Czechia: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Czechia. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.