Czech Republic Tax Calendar 2026–2027

Employers pay the total income tax advances withheld from employees' October 2026 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for October 2026, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for November 2026.

Monthly VAT payers file the electronic VAT return for October 2026 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October.

VAT payers file the electronic control statement listing domestic invoices for October 2026. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in October 2026 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Owners whose real estate tax exceeds CZK 5,000 pay the second half of the 2026 tax.

Companies and individuals whose last known tax liability exceeded CZK 150,000 pay a quarterly prepayment (a quarter of that liability). Those with a liability between CZK 30,000 and 150,000 pay their half-yearly prepayment (40%) on the same day.

Employers pay the total income tax advances withheld from employees' November 2026 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for November 2026, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for December 2026.

Monthly VAT payers file the electronic VAT return for November 2026 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October.

VAT payers file the electronic control statement listing domestic invoices for November 2026. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in November 2026 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Employers pay the total income tax advances withheld from employees' December 2026 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for December 2026, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for January 2027.

Monthly VAT payers file the electronic VAT return for December 2026 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods and file Q4 2026 on the same day. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for December 2026. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in December 2026 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Businesses using taxable vehicles (mainly trucks over 3.5 t) file the 2026 road tax return and pay the tax. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Owners file a real estate tax return for 2027 only if they acquired property or circumstances changed during 2026; otherwise the previous assessment carries over. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' January 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for January 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for February 2027.

Monthly VAT payers file the electronic VAT return for January 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for January 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in January 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Companies and individuals whose last known tax liability exceeded CZK 150,000 pay a quarterly prepayment (a quarter of that liability). The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' February 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for February 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for March 2027.

Employers file the annual reconciliation of income tax withheld from employees in 2026 electronically by 20 March (the rare paper filing is due by 1 March). The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Monthly VAT payers file the electronic VAT return for February 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for February 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in February 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Basic deadline for filing on paper and paying the tax due. Applies to individuals with business, rental or other income that requires a return for 2026. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Basic deadline for filing on paper and paying the tax due. Applies to companies whose tax period is calendar year 2026. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' March 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for March 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for April 2027.

Monthly VAT payers file the electronic VAT return for March 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods and file Q1 2027 on the same day. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for March 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in March 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Extended deadline when the return is filed electronically; the tax is payable by the same day. Applies to individuals with business, rental or other income that requires a return for 2026. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Extended deadline when the return is filed electronically; the tax is payable by the same day. Applies to companies whose tax period is calendar year 2026. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' April 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for April 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for May 2027.

Monthly VAT payers file the electronic VAT return for April 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for April 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in April 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Tax of up to CZK 5,000 is payable in full; larger amounts are paid in two equal instalments, the first due now (farm businesses pay theirs on 31 August and 30 November). The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Companies and individuals whose last known tax liability exceeded CZK 150,000 pay a quarterly prepayment (a quarter of that liability). Those with a liability between CZK 30,000 and 150,000 pay their half-yearly prepayment (40%) on the same day. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' May 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for May 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for June 2027.

Monthly VAT payers file the electronic VAT return for May 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for May 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in May 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Deadline where the return is filed by a tax adviser (with the power of attorney lodged by 1 April) or the taxpayer has a statutory audit; the tax is payable by the same day. Applies to individuals with business, rental or other income that requires a return for 2026. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Deadline where the return is filed by a tax adviser (with the power of attorney lodged by 1 April) or the taxpayer has a statutory audit; the tax is payable by the same day. Applies to companies whose tax period is calendar year 2026. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' June 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for June 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for July 2027.

Monthly VAT payers file the electronic VAT return for June 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods and file Q2 2027 on the same day. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for June 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in June 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Employers pay the total income tax advances withheld from employees' July 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for July 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for August 2027.

Monthly VAT payers file the electronic VAT return for July 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for July 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in July 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Companies and individuals whose last known tax liability exceeded CZK 150,000 pay a quarterly prepayment (a quarter of that liability). The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' August 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for August 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for September 2027.

Monthly VAT payers file the electronic VAT return for August 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for August 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in August 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Employers pay the total income tax advances withheld from employees' September 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for September 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for October 2027.

Monthly VAT payers file the electronic VAT return for September 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods and file Q3 2027 on the same day. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for September 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in September 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Employers pay the total income tax advances withheld from employees' October 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for October 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for November 2027.

Monthly VAT payers file the electronic VAT return for October 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for October 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in October 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.

Owners whose real estate tax exceeds CZK 5,000 pay the second half of the 2027 tax. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Companies and individuals whose last known tax liability exceeded CZK 150,000 pay a quarterly prepayment (a quarter of that liability). Those with a liability between CZK 30,000 and 150,000 pay their half-yearly prepayment (40%) on the same day. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

Employers pay the total income tax advances withheld from employees' November 2027 salaries to the tax office.

Employers pay social security contributions to the Czech Social Security Administration (ČSSZ) and health insurance to the employees' health insurers for November 2027, and report them through the unified monthly employer report (JMHZ).

Self-employed people in the flat-rate tax regime pay the single monthly advance covering income tax, social and health insurance for December 2027.

Monthly VAT payers file the electronic VAT return for November 2027 and pay the tax by this date. Payers with turnover under CZK 10 million may opt for quarterly periods, filing in January, April, July and October. The Ministry of Finance has not yet published its 2027 tax calendar; the date follows the statutory rule.

VAT payers file the electronic control statement listing domestic invoices for November 2027. Legal entities file it monthly even if their VAT period is quarterly; individuals with a quarterly VAT period file it quarterly.

Payers that supplied goods to VAT payers in other EU states in November 2027 file the recapitulative statement electronically. Those supplying only cross-border services may file it quarterly.