Main information
If you are a windfall tax payer, you are legally required to submit a Windfall Tax Return (hereinafter referred to as the "tax return"). The windfall tax applies to the calendar years 2023 to 2025, however, due to the statutory assessment period, the service will remain valid beyond 2025, allowing you to submit a supplementary tax return even after this period.
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.
This applies to you if
You are a taxpayer liable for windfall tax.
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.
In specific cases such as the dissolution of a legal entity, insolvency proceedings, or company transformations, different deadlines may apply.
Vyřízení služby - elektronicky
What you need if you are using this service
The Windfall Tax Return form available on the MOJE daně portal.
Where and how to solve this service
You can submit your tax return to the Specialised Tax Office via:
When submitting via a data mailbox, you must always ensure that the tax return is submitted in 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 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.
Legislation
Sanctions
If you fail to submit a windfall tax return or a supplementary windfall 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 for each subsequent day of delay, up to a maximum of 5% of the assessed tax.
No penalty for late submission will be imposed if the calculated amount is less than CZK 1,000.
Frequently asked questions
Where can I find more information on the windfall tax?
Who is liable for the Windfall Tax?
A taxpayer liable for the windfall tax is a corporate income tax payer who, in the taxable period or period for which a tax return is submitted (at least partly falling within the windfall tax period), has qualifying income for the windfall tax of at least CZK 50,000,000, if the taxpayer:
- is part of a group of companies with windfall profits during the tax period, or
- had qualifying income for the windfall tax of at least CZK 2,000,000,000 for the first accounting period ending on or after 1 January 2021, or
- is a bank and had qualifying income for the windfall tax of at least CZK 6,000,000,000 for the first accounting period ending on or after 1 January 2021.
A taxpayer defined by law may also be subject to the windfall tax.