With this article, a complete overview of deadlines for the submission of tax declarations is provided, encompassing those related to personal and corporate income tax, value-added tax (inclusive of summary and control reports), circulation tax, consumption tax, energy tax, and property tax. Additionally, information on deadlines for the submission of the Summary of Revenues and Expenditures is presented below.
Income Tax (Daň z příjmů)
It is mandatory to submit an income tax return within 3 months from the end of the fiscal period. If the declaration is submitted electronically, the deadline is extended to 4 months after the end of the fiscal period.
If, by law, the taxpayer is obligated to subject the balance sheet to audit by a certified public accountant or engages the services of a tax consultant for the submission of the income tax return, the deadline is extended to 6 months from the end of the fiscal period.
Following is a summarized table:
| Basic deadline | 02/04/2024 |
| With electronic submission | 02/05/2024 |
| With obligation of verification or submission by a consultant | 01/07/2024 |
Summary of Revenues and Expenditures (Přehled o příjmech a výdajích)
Self-employed individuals are required to submit the Summary of Revenues and Expenses, unless they are registered for the flat-rate tax. The deadlines for the aforementioned statement are provided in the summary table below.
| With income tax return by the basic deadline | 02/05/2024 |
| With income tax return submitted electronically | 03/06/2024 |
| With income tax return submitted after 01/07/2024 | 01/08/2024 |
Withholding Tax
Employees hired under an employment contract, who have not signed the taxpayer declaration related to personal income tax from dependent activities and earn a monthly income up to 10,000 CZK (inclusive), are subject to taxation through withholding tax as prescribed by law. In this case, the withholding tax rate is 15%.
The declaration must be submitted by April 2, 2024.
Starting from July 1, 2024, the new limit established for an individual employment contract will be increased to 10,500 CZK (25% of the average salary), and simultaneously, a second limit for multiple contracts will be set at 17,500 CZK (40% of the average salary).
Summary Tables
Below is the 2024 tax calendar for commonly paid taxes such as income tax, road tax, value-added tax, and property tax, listed chronologically:
| Date | Tax | Description |
| 25/01/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 4th quarter and December 2023 |
| 25/01/2024 | Excise duty | Income tax for December 2023 |
| 25/01/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for December 2023 |
| 31/01/2024 | Road tax | Income tax and taxes due for 2023 |
| 31/01/2024 | Property tax | Income tax for 2024 |
| 31/01/2024 | V.A.T. | Income tax and tax due for OSS |
| 26/02/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for January 2024 |
| 26/02/2024 | Excise duty | Income tax for January 2024 |
| 26/02/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for January 2024 |
| 29/02/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 15/03/2024 | Income tax | Quarterly tax advance deadline |
| 20/03/2024 | Income tax | Electronic submission of income tax declarations for dependent activities for the 2023 tax year |
| 25/03/2024 | Excise duty | Income tax for February 2024 |
| 25/03/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for February 2024 |
| 31/03/2024 | Income tax | Submission of income tax declaration for the 2023 tax year (non-electronic format) |
| 31/03/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 02/04/2024 | Income tax | Submission of withholding tax declaration according to the special tax rate for the 2023 fiscal year |
| Submission of income tax declaration and payment of tax for 2023 if submitted by the fundamental deadline | ||
| 25/04/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 1st quarter and March 2024 |
| 25/04/2024 | Excise duty | Income tax for March 2024 |
| 25/04/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for March 2024 |
| 30/04/2024 | V.A.T. | Income tax and tax due for OSS – extra-EU regime, EU regime, import regime |
| 02/05/2024 | Income tax | Submission of income tax declaration and payment of tax for 2023 if not submitted by the base period and will be submitted in electronic format |
| 27/05/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for April 2024 |
| 27/05/2024 | Excise duty | Income tax for April 2024 |
| 27/05/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for April 2024 |
| 31/05/2024 | Property tax | Deadline for the first installment of tax (taxpayers with taxes exceeding 5,000 CZK, except for taxpayers engaged in agricultural production and aquaculture) |
| 31/05/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 17/06/2024 | Income tax | Deadline for quarterly or semi-annual tax installment |
| 25/06/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for May 2024 |
| 25/06/2024 | Excise duty | Income tax for May 2024 |
| 25/06/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for May 2024 |
| 30/06/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 01/07/2024 | Income tax | File income tax declaration and pay taxes for 2024 (taxpayer subject to mandatory audit or has a tax consultant) |
| 25/07/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 2nd quarter and June 2024 |
| 25/07/2024 | Excise duty | Income tax for June 2024 |
| 25/07/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for June 2024 |
| 31/07/2024 | V.A.T. | Income tax and tax due for OSS – EU regime, import regime |
| 26/08/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for July 2024 |
| 26/08/2024 | Excise duty | Income tax for July 2024 |
| 26/08/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for July 2024 |
| 31/08/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 16/09/2024 | Income tax | Quarterly tax advance deadline |
| 25/09/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for August 2024 |
| 25/09/2024 | Excise duty | Income tax August 2024 |
| 25/09/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax expiring in August 2024 |
| 30/09/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 30/09/2024 | V.A.T. | Submission of a refund request for VAT from the EU under § 82 of the VAT Law |
| 25/10/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 3rd quarter and September 2024 |
| 25/10/2024 | Excise duty | Income tax for September 2024 |
| 25/10/2024 | Energy taxes | Income tax and gas, solid fuel, and electricity tax due in September 2024 |
| 31/10/2024 | V.A.T. | Deadline for submitting the group registration application |
| 31/10/2024 | V.A.T. | Income tax and tax due for OSS – extra-EU regime, EU regime, import regime |
| 25/11/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for October 2024 |
| 25/11/2024 | Excise duty | Income tax for October 2024 |
| 25/11/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for October 2024 |
| 30/11/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 02/12/2024 | Property tax | Deadline for the 2nd installment of tax (taxpayers with taxes exceeding 5,000 CZK) |
| 16/12/2024 | Income tax | Deadline for quarterly or semi-annual tax installment |
| 27/12/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for November 2024 |
| 27/12/2024 | Excise duty | Income tax for November 2024 |
| 27/12/2024 | Energy taxes | Tax return and tax due on gas, solid fuels and electricity due in November 2024 |
| 31/12/2024 | V.A.T. | Tax return and tax due for OSS – import regime |
Following are the same deadlines in detail for V.A.T., excise duty, property tax, income tax and energy tax:
| Date | Tax | Description |
| 25/01/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 4th quarter and December 2023 |
| 31/01/2024 | V.A.T. | Income tax and tax due for OSS |
| 26/02/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for January 2024 |
| 29/02/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 31/03/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 25/04/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 1st quarter and March 2024 |
| 30/04/2024 | V.A.T. | Income tax and tax due for OSS – extra-EU regime, EU regime, import regime |
| 27/05/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for April 2024 |
| 31/05/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 25/06/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for May 2024 |
| 30/06/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 25/07/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 2nd quarter and June 2024 |
| 31/07/2024 | V.A.T. | Income tax and tax due for OSS – EU regime, import regime |
| 26/08/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for July 2024 |
| 31/08/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 25/09/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for August 2024 |
| 30/09/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 30/09/2024 | V.A.T. | Submission of a refund request for VAT from the EU under § 82 of the VAT Law |
| 25/10/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for the 3rd quarter and September 2024 |
| 31/10/2024 | V.A.T. | Deadline for submitting the group registration application |
| 31/10/2024 | V.A.T. | Income tax and tax due for OSS – extra-EU regime, EU regime, import regime |
| 25/11/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for October 2024 |
| 30/11/2024 | V.A.T. | Income tax and tax due for OSS – import regime |
| 27/12/2024 | V.A.T. | Income tax and taxes due, presentation of the summary and control report for November 2024 |
| 31/12/2024 | V.A.T. | Tax return and tax due for OSS – import regime |
| Date | Tax | Description |
| 25/01/2024 | Excise duty | Income tax for December 2023 |
| 26/02/2024 | Excise duty | Income tax for January 2024 |
| 25/03/2024 | Excise duty | Income tax for February 2024 |
| 25/04/2024 | Excise duty | Income tax for March 2024 |
| 27/05/2024 | Excise duty | Income tax for April 2024 |
| 25/06/2024 | Excise duty | Income tax for May 2024 |
| 25/07/2024 | Excise duty | Income tax for June 2024 |
| 26/08/2024 | Excise duty | Income tax for July 2024 |
| 25/09/2024 | Excise duty | Income tax August 2024 |
| 25/10/2024 | Excise duty | Income tax for September 2024 |
| 25/11/2024 | Excise duty | Income tax for October 2024 |
| 27/12/2024 | Excise duty | Income tax for November 2024 |
| Date | Tax | Description |
| 31/01/2024 | Property tax | Income tax for 2024 |
| 31/05/2024 | Property tax | Deadline for the first installment of tax (taxpayers with taxes exceeding 5,000 CZK, except for taxpayers engaged in agricultural production and aquaculture) |
| 02/12/2024 | Property tax | Deadline for the 2nd installment of tax (taxpayers with taxes exceeding 5,000 CZK) |
| Date | Tax | Description |
| 15/03/2024 | Income tax | Quarterly tax advance deadline |
| 20/03/2024 | Income tax | Electronic submission of income tax declarations for dependent activities for the 2023 tax year |
| 31/03/2024 | Income tax | Submission of income tax declaration for the 2023 tax year (non-electronic format) |
| 02/04/2024 | Income tax | Submission of withholding tax declaration according to the special tax rate for the 2023 fiscal year |
| Submission of income tax declaration and payment of tax for 2023 if submitted by the fundamental deadline | ||
| 02/05/2024 | Income tax | Submission of income tax declaration and payment of tax for 2023 if not submitted by the base period and will be submitted in electronic format |
| 17/06/2024 | Income tax | Deadline for quarterly or semi-annual tax installment |
| 01/07/2024 | Income tax | File income tax declaration and pay taxes for 2024 (taxpayer subject to mandatory audit or has a tax consultant) |
| 16/09/2024 | Income tax | Quarterly tax advance deadline |
| 16/12/2024 | Income tax | Deadline for quarterly or semi-annual tax installment |
| Date | Tax | Description |
| 25/01/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for December 2023 |
| 26/02/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for January 2024 |
| 25/03/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for February 2024 |
| 25/04/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for March 2024 |
| 27/05/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for April 2024 |
| 25/06/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for May 2024 |
| 25/07/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for June 2024 |
| 26/08/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for July 2024 |
| 25/09/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax expiring in August 2024 |
| 25/10/2024 | Energy taxes | Income tax and gas, solid fuel, and electricity tax due in September 2024 |
| 25/11/2024 | Energy taxes | Income tax and deadline for gas, solid fuel, and electricity tax for October 2024 |
| 27/12/2024 | Energy taxes | Tax return and tax due on gas, solid fuels and electricity due in November 2024 |
Source: https://www.pkfapogeo.cz/
Graphic source: https://storyset.com/
