Deadline for Filing a Tax Return
is Approaching –
What Has Changed and What Benefits No Longer Apply?
is Approaching –
What Has Changed and What Benefits No Longer Apply?
Changes in the 2024 Tax Return
The tax return for the year 2024, which will be filed this year, includes several updates.
For instance, the student tax discount is no longer available. Previously, working students could save over 4,000 CZK per year on taxes thanks to this benefit.
The tax return for the year 2024, which will be filed this year, includes several updates.
For instance, the student tax discount is no longer available. Previously, working students could save over 4,000 CZK per year on taxes thanks to this benefit.
When is the Tax Return Due?
- Paper submission: The deadline is April 1st by the end of the business day at the post office.
- Electronic submission: The deadline is May 2nd until 11:59 PM.
- If filed by a tax advisor: The deadline extends to July 1st.
How to File a Tax Return?
Self-employed individuals (OSVČ) who are required to have an electronic mailbox must submit their tax returns electronically. However, this does not have to be done via email. The tax return can be filed through the "Moje Daně" portal, where electronic forms are available.
A tax return submitted via an electronic mailbox must be sent to the tax office in XML format. This file can be generated and uploaded via the "Moje Daně" portal or created using accounting or financial software.
If a taxpayer prefers to file a paper return, they can do so in person at the relevant tax office. It is recommended to bring two copies—one for submission and one for personal records with a confirmation of receipt. This confirmation is not possible when filing by mail.
Additionally, taxpayers must include documentation supporting any tax benefits they wish to claim. For example, claiming a child tax credit requires a written statement from the other parent confirming that they are not also claiming the credit.
A tax return submitted via an electronic mailbox must be sent to the tax office in XML format. This file can be generated and uploaded via the "Moje Daně" portal or created using accounting or financial software.
If a taxpayer prefers to file a paper return, they can do so in person at the relevant tax office. It is recommended to bring two copies—one for submission and one for personal records with a confirmation of receipt. This confirmation is not possible when filing by mail.
Additionally, taxpayers must include documentation supporting any tax benefits they wish to claim. For example, claiming a child tax credit requires a written statement from the other parent confirming that they are not also claiming the credit.
Where to Get the Tax Form?
The tax return form is available at all tax offices or on the Financial Administration website. Instructions for filling it out can also be obtained.
The form can be submitted as a printed document from an interactive Excel spreadsheet or an online program that meets current requirements.
The tax return form is available at all tax offices or on the Financial Administration website. Instructions for filling it out can also be obtained.
The form can be submitted as a printed document from an interactive Excel spreadsheet or an online program that meets current requirements.
When to Pay Tax Arrears?
Any outstanding income tax must be paid no later than the final day for tax return submission. This means the payment deadlines align with the respective submission deadlines.
The payment date is considered the day the funds arrive in the tax office's account or are paid at the tax office counter. If a bank transfer is made via online banking on a weekend, the transaction may only be processed on the next business day.
Any outstanding income tax must be paid no later than the final day for tax return submission. This means the payment deadlines align with the respective submission deadlines.
The payment date is considered the day the funds arrive in the tax office's account or are paid at the tax office counter. If a bank transfer is made via online banking on a weekend, the transaction may only be processed on the next business day.
Tax Overview for Self-Employed Individuals (OSVČ)
Self-employed individuals (OSVČ) who earned more than 50,000 CZK in a year must file a tax return. Additionally, every self-employed person must submit an income and expense report for social security and health insurance purposes within 30 days after the tax return deadline.
Self-employed individuals (OSVČ) who earned more than 50,000 CZK in a year must file a tax return. Additionally, every self-employed person must submit an income and expense report for social security and health insurance purposes within 30 days after the tax return deadline.
- Preschool tax discount:
- Previously, one parent (typically the one living with the child) could claim a deduction equal to the minimum wage. In 2023, this amounted to 17,300 CZK.
- Student discount: No longer available.
- Deductions for union membership fees and professional training: No longer valid.
Child Tax Discount
Parents can still claim child tax benefits, which can lower income tax or even result in a tax bonus (refund). The monthly discounts are:
Parents can still claim child tax benefits, which can lower income tax or even result in a tax bonus (refund). The monthly discounts are:
- 1,267 CZK for the first child
- 1,860 CZK for the second child
- 2,320 CZK for the third and each additional child
- Previously, a spouse with an annual income below 68,000 CZK qualified for a discount.
- New rule: The spouse must also be caring for a child under 3 years old.
Who Needs to File a Tax Return?
- Self-employed individuals (OSVČ) earning over 50,000 CZK per year.
- Employees earning over 20,000 CZK annually from side income (e.g., rental income).
- Students, retirees, and others with multiple income sources that require tax reconciliation.
- Still Available: Deductions for donations, mortgage interest, and disability benefits remain unchanged.
Summary of Key Changes for 2024 Tax Returns (Filed in 2025):
- Spousal Tax Credit – Now only available for spouses caring for children under three years old.
- Eliminated Benefits – Student and preschool tax credits, union fee deductions, and education-related tax deductions have been completely removed.
- New Deductible Options – Long-Term Investment Product (DIP) and long-term care insurance are now eligible for tax deductions.
- Unified Deduction Limit – A maximum of 48,000 CZK per year can be deducted for a combination of DIP, pension savings, life insurance, and long-term care insurance.
- Tax Benefits Application – Self-employed individuals can apply tax benefits once per year in their tax return, while employees can apply some benefits monthly through payroll deductions.
Financial Administration Visits to Municipalities
This year, financial authorities will visit 132 municipalities to assist citizens with filing tax returns. They will offer consultations and help with filling out forms, which can then be submitted to employees after completion. The visits will take place from the end of February to the beginning of April.
Assistance will also be available directly in offices, where working hours will be extended until 5:00 PM. Additionally, telephone consultations will be provided. The hotline will be available from March 17 to April 1 and from April 22 to May 2..
This year, financial authorities will visit 132 municipalities to assist citizens with filing tax returns. They will offer consultations and help with filling out forms, which can then be submitted to employees after completion. The visits will take place from the end of February to the beginning of April.
Assistance will also be available directly in offices, where working hours will be extended until 5:00 PM. Additionally, telephone consultations will be provided. The hotline will be available from March 17 to April 1 and from April 22 to May 2..
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