When it comes to personal income tax in the Czech Republic, not all taxpayers are required to make advance payments (so-called “zálohy”). Whether or not you need to pay prepayments depends on the type and amount of your income, as well as your last known tax liability. Here’s a clear overview of who must pay, who doesn’t, and the key deadlines for 2025.
Who Is Not Required to Pay Tax Prepayments?
You do not need to make advance payments if:
You only have income from employment (unless it comes from abroad) – in this case, your employer withholds tax on a monthly basis.
You have both employment income and income from other sources, but employment income makes up at least 50% of your total income.
Your total annual tax liability for the previous tax year was less than CZK 30,000.
Your income is occasional and falls under Section 10 of the Income Tax Act (e.g., one-time earnings not linked to regular business or employment).
You are a deceased taxpayer (i.e., no advance payments are due from the date of death).
Who Must Pay Tax Prepayments?
You are required to make advance payments if:
Your last known tax liability was more than CZK 30,000 but less than CZK 150,000:
You must pay two semi-annual prepayments, each equal to 40% of your last known tax liability.
Due dates: June 15 and December 15
Prepayments are rounded up to the nearest hundred crowns.
Your last known tax liability was over CZK 150,000:
You must pay four quarterly prepayments, each equal to 25% of your last known tax liability.
Due dates: March 15, June 15, September 15, and December 15.
Again, prepayments are rounded up to the nearest hundred crowns.
Key 2025 Deadlines
March 17, 2025 – 1st quarterly advance payment
April 1, 2025 – Tax due date (for paper filings)
May 2, 2025 – Tax due date (for electronic filings)
June 16, 2025 – 2nd quarterly OR 1st semi-annual prepayment
July 1, 2025 – Tax due date (for taxpayers with a tax advisor)
September 15, 2025 – 3rd quarterly prepayment
December 15, 2025 – 4th quarterly OR 2nd semi-annual prepayment
Need help understanding whether you owe prepayments or want assistance with your income tax filing in the Czech Republic? Contact us here – We are happy to help you stay compliant and avoid penalties.