Main information
As a payer of income tax withheld at a special tax rate, you are legally obliged to submit a Statement of tax withheld at a special tax rate from the income of natural or legal persons.
If you, as a taxpayer, have made a correction to the withheld tax of an taxpayer - a natural person, you are also obliged to submit the Annex to the Statement of tax withheld at a special tax rate from the income of natural persons.
The list of income subject to the special tax rate is further specified in
the Act (Section 36).
This applies to you if
You are a payer of income tax subject to a special tax rate.
When to use this service
Submit the Statement within three months after the end of the calendar year.
Further information on special deadlines for submission is available in the Frequently Asked Questions (FAQ) section.
Vyřízení služby - osobně
What you need if you are using this service
Submission of the Statement in person or by post is possible only if you are not legally obliged to submit it electronically.
The Statement of tax withheld at a special tax rate from the income of natural or legal persons form and, where applicable, the Annex to the Statement of tax withheld at a special tax rate from the income of natural persons form, which are available on the website of the Financial Administration.
Where and how to solve this service
You can submit the completed and signed Statement form (including the annex, if applicable) in person at the filing office or by post to the address of the locally competent tax office.
How much will you pay
None
Vyřízení služby - elektronicky
What you need if you are using this service
The Statement of tax withheld at a special tax rate form available on the MOJE daně portal.
The Statement, including its annex, can also be completed using third-party software, such as accounting programs.
Where and how to solve this service
You can submit the Statement via:
If you are a natural person who has not been assigned a data mailbox by law, you can also submit the Statement via:
When submitting via a data mailbox, you must always ensure that the statement is submitted in the published XML format and in the
specified structure. To create the required XML file, you can use the
electronic form in the Electronic Submissions for the Financial Administration (EPO) app.
How much will you pay
None
Additional information
What is the benefit of this service
By complying with the legal obligation to submit the Statement on time, you will avoid the penalty that would have been imposed if you had failed to meet this obligation within the statutory deadline.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
If you were obliged to submit a Statement or supplementary Statement but failed to do so, or submitted it after the statutory deadline, and the delay exceeds five working days, you are liable to pay a penalty of 0.05% of the total amount of tax you were obliged to state in the Statement for each subsequent day of delay, up to a maximum of 0.5% of the total amount of tax you were obliged to state in the Statement.
You will not be obliged to pay the penalty for submitting the Statement or supplementary Statement late if the calculated amount is less than CZK 1,000.
If you fail to submit the Statement or supplementary Statement altogether, the minimum penalty is CZK 500.
Frequently asked questions
Where can I find information on special submission deadlines?
Where can I find more information on the Statement of tax withheld at a special tax rate from the income of natural or legal persons?