If your Czech personal income tax return shows an underpayment (tax due), you must send the payment to the bank account of your locally competent tax office (Finanční úřad).
The Czech tax administration uses a standardized account structure:
Prefix (3 or 4 digits) = identifies the type of tax
Tax office number = identifies the tax office
Bank code = 0710 (Czech National Bank)
For Personal Income Tax – individuals filing a tax return (Daň z příjmů fyzických osob podávajících přiznání), the prefix is: 721.
So the account format is always: 721-XXXXXXXX/0710.
When is the tax due?
The tax is due by the same deadline as your tax return filing deadline. In practice:
If you file by 1 April, the tax is due by 1 April.
If you file electronically, the deadline (and tax due date) is 2 May (so the tax is due by 2 May) – in 2026 on 4 May due to the weekend.
If you file after 1 April through a tax advisor (based on a Power of Attorney), the deadline (and tax due date) is 1 July (so the tax is due by 1 July).
Important: If you file earlier, the tax becomes due earlier as well (i.e., the tax due date follows the filing deadline that applies to your filing method).
What to use as a variable symbol (VS)
To ensure your payment is matched correctly:
If you have a Czech tax ID (DIČ) → use the numeric part after “CZ” as the variable symbol.
If you do not have DIČ → typically use your birth number (rodné číslo) (without slashes/spaces).
If you are a foreign individual without these identifiers → the tax office can assign you a VČP (personal tax number); use that number.
If the variable symbol is missing or incorrect, the payment may be difficult to match and the tax office may assume that you did not pay.
Bank accounts for PIT (individuals filing a return) – by tax office
Below is the list of all 14 regional tax offices and the correct bank account number for PIT (prefix 721).
| Tax office (Finanční úřad) | PIT account for individuals filing a return |
|---|---|
| Tax Office for the Capital City of Prague (Praha) | 721-77628031/0710 |
| Central Bohemian Region (Středočeský kraj) | 721-77628111/0710 |
| South Bohemian Region (Jihočeský kraj) | 721-77627231/0710 |
| Plzeň Region (Plzeňský kraj) | 721-77627311/0710 |
| Karlovy Vary Region (Karlovarský kraj) | 721-77629341/0710 |
| Ústí nad Labem Region (Ústecký kraj) | 721-77621411/0710 |
| Liberec Region (Liberecký kraj) | 721-77628461/0710 |
| Hradec Králové Region (Královéhradecký kraj) | 721-77626511/0710 |
| Pardubice Region (Pardubický kraj) | 721-77622561/0710 |
| Vysočina Region (Kraj Vysočina) | 721-67626681/0710 |
| South Moravian Region (Jihomoravský kraj) | 721-77628621/0710 |
| Olomouc Region (Olomoucký kraj) | 721-47623811/0710 |
| Moravian-Silesian Region (Moravskoslezský kraj) | 721-77621761/0710 |
| Zlín Region (Zlínský kraj) | 721-47620661/0710 |
Paying from abroad (IBAN)
If you are paying from a foreign bank account, use the IBAN format of the relevant tax office account. In online banking, you may also need:
BIC/SWIFT for Czech National Bank (CNB)
Payment reference (variable symbol is still crucial)
If you are unsure which IBAN to use, check the official list of IBANs for tax offices or ask your tax advisor to confirm the correct IBAN for your specific tax office.
Quick checklist before you pay
Identify your competent tax office (region).
Use the correct account: 721-…/0710.
Enter the correct variable symbol (DIČ numeric part / birth number / VČP).
Pay by your applicable tax return deadline (the tax due date follows the filing deadline).