Those submitting their income tax return in paper form must do so in the Czech Republic by 1 April 2025 at the latest. Electronic submissions are possible until 2 May 2025. Taxpayers whose return is filed by a tax adviser or lawyer, or those subject to a mandatory audit of their financial statements, have a deadline of 1 July 2025. The tax due must also be paid within the same deadlines.
To support citizens in meeting their tax obligations, the tax administration offers extensive assistance. In addition to telephone consultations, mobile service points are sent to various municipalities. The “MOJE daně” online portal also makes electronic filing easier.
According to Simona Hornochová, Director General of the Czech Tax Administration, the aim is to make the tax return process as simple as possible and to provide citizens with clear and comprehensible information.
By 16 March 2025, a total of 823,128 tax returns had already been submitted, the majority of them electronically. The previous year, the proportion of electronic submissions stood at 66%, and the tax authorities expect this trend to continue increasing.
Common mistakes and how to avoid them
1. Incorrect submission method
– Self-employed individuals with a legally established data box (Datové schránky) must submit their return electronically.
– PDF submissions are invalid. The required format is XML, which can be generated via the “MOJE daně” portal.
2. Missing or incorrect tax allowances
– The child tax allowance can only be claimed by one parent.
– Interest expenses can only be deducted if the loan was taken out to finance an owner-occupied property.
3. Missing signature on paper forms
– In addition to the tax return, the application for a tax refund must also be signed.
– Electronic submissions do not require additional signatures, as identity verification is done via the tax information box.
4. Reporting obligation for tax-free income over CZK 5 million
– Individuals who received tax-free income exceeding CZK 5 million in 2024 (e.g. from inheritance, gifts, or securities sales) must report this to the tax office.
– Failure to comply can result in significant penalties.
Penalties for late submission
– A delay of more than five working days results in a penalty of 0.05% of the assessed tax per day, up to a maximum of 5% or CZK 300,000.
– Those who fail to submit a tax return even after being requested to do so face a penalty of 5% of the tax owed (minimum CZK 500).
Important legislative changes for 2024
– The spousal tax relief is now only available for households with a child under the age of three.
– The student tax relief and the so-called “kindergarten relief” have been abolished.
– The income threshold for the higher 23% tax rate has been reduced.
– The tax exemption limit for gambling winnings has been lowered to CZK 50,000.
– The increased tax deductibility for donations has been extended until 2026.
– A new option to claim long-term investment products for retirement in tax calculations.
– Tax deductibility introduced for long-term care insurance contributions.
Support from the tax administration
– Mobile tax office teams assist directly in municipalities with tax returns.
– Telephone consultation services for taxpayers.
– Extended opening hours of tax offices during peak season.
– Online submission via “MOJE daně” with automatic error checks.
Further details on tax changes and deadlines are available on the websites of the Ministry of Finance and the Czech Tax Administration.
