Personal income tax return

Main information

If you are a personal income tax payer, you are legally required to submit a personal income tax return (hereinafter also referred to as ‘tax return’).

If an overpaid tax arises, you can include a request for refund directly in your tax return. This request will be processed automatically together with your tax return.

More detailed information on the obligation to submit a personal income tax return is available under the "Frequently Asked Questions" section.

This applies to you if

You are a personal income tax payer who, in the taxable period, had:

• income from employment;
• Income from independent activity;
• income from capital assets;
• rental income; or
• other income,

and you meet the conditions set out in the law.

You must also submit a tax return in specific cases where you are:

• a person administering an estate; or
• in insolvency proceedings.

When to use this service

Submit your tax return no later than 3 months after the end of the taxable period. 

This deadline is extended to:

• 4 months after the end of the taxable period, if the tax return was not submitted within 3 months and is subsequently submitted electronically, or
• 6 months after the end of the taxable period, if you are legally required to have your financial statements audited, or if the tax return was not submitted within 3 months and is subsequently submitted by a tax advisor.

If the tax base also includes income that is taxable abroad, the tax administrator may, in justified cases and upon your request, extend the deadline for submitting the tax return up to 10 months after the end of the taxable period (see the service Request for an extension of the deadline for submitting a tax return).

If the last day of the period for submitting the tax return falls on a Saturday, Sunday or public holiday, the last day of the period is the following working day.

In specific cases, such as death or insolvency proceedings, different deadlines may apply.

Vyřízení služby - osobně

What you need if you are using this service

Submission in person or by post is possible only if you are not legally required to submit a Personal Income Tax Return electronically.

The Personal Income Tax Return form, which is available on the website of the Financial Administration.

If, in the taxable period, you only had income from employment from sources within the Czech Republic, you can use the shortened form Personal income tax return for taxpayers having only income from employment from sources within the Czech Republic, which is available on the website of the Financial Administration.

If you wish to submit a tax return for part of the year 2025, use the Personal Income Tax Return (form 30), which is also available on the website of the Financial Administration.

If you are claiming tax allowances, tax benefits, non-taxable parts of the tax base, or deductible items, you must also attach the relevant annexes to the tax return.

You can also pick up the forms for the personal income tax return and for the personal income tax return for taxpayers having only income from employment from sources within the Czech Republic, in person at any tax office.

Where and how to solve this service

Submit the completed and signed personal income tax return in person at the filing office or send it by post to the address of the locally competent tax office.

Vyřízení služby - elektronicky

What you need if you are using this service

The Personal Income Tax Return form available on the MOJE daně portal.

If, in the taxable period, you only had income from employment from sources within the Czech Republic, you can use the shortened form Personal income tax return for taxpayers having only income from employment from sources within the Czech Republic, which is also available on the MOJE daně portal.

If you are claiming tax allowances, tax benefits, non-taxable parts of the tax base, or deductible items, you must also attach the relevant annexes to the tax return.

You can submit the tax return for part of the year 2025 only in paper form, using the Personal income tax return (form 30), which is available on the website of the Financial Administration of the Czech Republic.

Where and how to solve this service

You can submit your tax return via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app,
• the data mailbox to the locally competent tax office, or
• e-mail with a guaranteed electronic signature to the locally competent tax office.

When submitting via a data mailbox, you must always ensure that the tax return is submitted in the published XML format and in the specified structure. To create the required XML file, you can use the relevant electronic form (or its shortened version, the Personal income tax return for taxpayers having only income from employment from sources within the Czech Republic) in the Electronic Submissions for the Financial Administration (EPO) app.

If you are a taxpayer who has not been assigned a data mailbox by law, you can also submit the tax return via:

• e-mail without an electronic signature, which you must confirm within 5 days, e.g. in paper form with a handwritten signature, or
• the Electronic Submissions for the Financial Administration (EPO) app without a signature - to confirm this submission you can generate and print the so-called E-form (E-tiskopis) from the app, which you must sign and deliver within 5 days to the locally competent tax office.

Additional information

What is the benefit of this service

By complying with the legal obligation to submit a tax return within the statutory deadline, you will avoid a penalty that would otherwise be imposed if you failed to comply with this obligation on time.

Appeal options

No appeal may be lodged against this service.

Sanctions

If you fail to fulfil your obligation to submit a personal income tax return or a supplementary personal income tax return, or if you submit it after the statutory time limit and the delay exceeds 5 working days, you are liable to pay a penalty of 0.05% of the assessed tax (or tax bonus) for each subsequent day of delay, up to a maximum of 5% of the assessed tax (or tax bonus), or 0.01% of the assessed tax loss for each subsequent day of delay, up to a maximum of 5% of the assessed tax loss.

No penalty for late submission will be imposed if the calculated amount is less than CZK 1,000.  

Frequently asked questions

When am I obliged to submit a personal income tax return?

You must submit a tax return if: 

• your annual income that is subject to personal income tax exceeds CZK 50,000, unless it is income exempt from tax or income subject to withholding tax at a special rate under the law.

You must also submit a tax return if your annual income that is subject to personal income tax does not exceed CZK 50,000, if you reported a tax loss in the taxable period.

• you are a tax non-resident claiming a tax allowance under the law (Section 35ba(1)(b) to (e)), a tax benefit, or a non-taxable part of the tax base;
• you were paid or otherwise received income from employment from previous years that, under the law, is not considered income in the taxable period in which it was accounted for by the payer;
• you are a taxpayer with income from employment and you claim a reduction of the tax base for the value of a gratuitous benefit provided abroad under the conditions specified by law;
• you are a person administering an estate;
• you are a person submitting a tax return in insolvency proceedings;
• you are a taxpayer whose payer notified the tax administrator of an amount outstanding on tax or an unjustifiably paid tax bonus for which the taxpayer is at fault, and handed over the documents required to recover the difference in accordance with the law;
• you received income under the law as part of the repayment of tax support for a pension-savings product in accordance with the law.

When do I not have to submit a personal income tax return?

You do not have to submit a tax return if you have income from employment under the law from only one employer, or consecutively from multiple employers (including wage supplements from these employers and you made a taxpayer declaration for the relevant taxable period with all these employers, and, other than from income exempt from tax and income subject to withholding tax under the law, you have no other income under the Income Tax Act (Sections 7 to 10) exceeding CZK 20,000, and you have only income from dependent activity from abroad that is excluded from taxation under the law.

Who is a personal income tax payer?

A personal income tax payer is a person defined as such under the law.

Where can I find more information on personal income tax?

Further information on personal income tax is available on the website of the Financial Administration of the Czech Republic.