Are you preparing to file your Czech personal income tax return for 2025? Below is a clear overview of the key deadlines, filing options, and a few practical points that often matter for expats, freelancers, and anyone using a tax advisor.
1) Which deadline applies to you?
In the Czech Republic, the personal income tax return deadline depends mainly on how you file (paper vs. electronic vs. via a tax advisor) and whether you fall under mandatory electronic filing rules.
To make it easier, start here:
Filing on paper → standard deadline
Filing electronically → extended e-filing deadline
Filing through a licensed tax advisor or attorney → extended 6-month deadline
Complex cases (often with foreign-source income) → possible additional extension upon request
2) Key dates for the 2025 tax year (filing in 2026)
Under Section 136(1) of the Czech Tax Code, the tax return must generally be filed no later than 3 months after the end of the tax period.
Standard deadline (paper filing)
✅ 1 April 2026
This is the standard filing deadline for the 2025 tax year.
Extended deadline for electronic filing
✅ 4 May 2026
If you submit your tax return electronically, you typically benefit from the extended e-filing deadline.
Extended deadline if filed by a tax advisor / attorney
✅ 1 July 2026
If a licensed tax advisor or attorney files on your behalf, the filing deadline is extended to 6 months after the end of the tax year.
Good to know: A Power of Attorney does not have to be submitted to the tax office within the original 3-month deadline (this has applied since the 2020 tax period).
Possible additional extension (in specific situations)
✅ Up to 1 November 2026
In some cases, you can request an additional extension — especially when foreign-source income is involved and additional documentation is needed.
3) A practical note: you can still file earlier
Even if you use a tax advisor, the return can still be filed by the standard deadline (e.g., 1 April 2026), if that makes sense — for example, when you expect a tax refund and want it processed sooner.
4) Special case: taxpayer’s death
If a taxpayer passes away, the person managing the estate must:
Submit a tax return within 3 months from the date of death for the portion of the tax year prior to death.
⚠️ This deadline cannot be extended.Submit an additional tax return within 30 days after the estate proceedings conclude, covering the period up to the day before the conclusion of the estate.
5) How and where to file your tax return
Where to file
The personal income tax return must be filed at the locally competent tax office (finanční úřad). For individuals, this is based on your place of residence:
Czech citizens: address of permanent residence
Foreign nationals: address of registered residence
If no official residence is registered, the office is generally determined by where the individual primarily resides in the Czech Republic
Ways to file
You can file your tax return:
In person at your local tax office
By post
Electronically through the Tax Portal (MOJE daně), your databox or via your tax advisor
Electronic submissions must be sent in the correct format and structure required by the tax authority and signed using a method that ensures verified identity — for example via:
your data box (datová schránka), or
a qualified electronic signature
6) Mandatory electronic filing (paper can be rejected)
You (or your representative) must file electronically if you:
have an active data box established by law, or
are legally required to have audited financial statements
⚠️ In these cases, paper filings will not be accepted.
7) Where to get the official tax form
You can obtain the official tax return form:
at your local tax office,
from the Financial Administration website, or
via MOJE daně, where you can fill out and submit the form online
Simple employee and/or freelancer tax return?
If you have a straightforward tax return — for example employment income and/or self-employment income where you apply lump-sum expenses (flat-rate expenses) — our File It Right e-course might be exactly what you need.
In detailed step-by-step videos, we guide you through preparing the relevant Czech tax forms and show you how to submit everything electronically (MOJE daně), so you can file correctly and with confidence.