The Czech tax return for foreigners

Facts checked against the law and official pages on 10 October 2026. Draft: not yet reviewed.

If you only worked for one Czech employer at a time and signed their tax declaration, you probably don’t need to file anything: ask your employer to do the annual settlement by 15 February. You do need to file if you were self-employed, had rental or foreign income, or worked for two employers at once.

Sources: the Income Tax Act (§38g and others), the Tax Code, and the Financial Administration's guide for employees. Figures are for the 2026 tax year, filed in 2027.

Do you need to file?

Probably not, if

• all your income was from Czech employers, one at a time,
• you signed the taxpayer declaration (prohlášení poplatníka) with each of them, and
• your other income (business, rent, investments) was CZK 20,000 or less.

Then ask your last employer of the year, in writing, to do the annual settlement (roční zúčtování) by 15 February 2027. It can only result in a refund: if it shows extra tax, nobody collects it.

Yes, if

• you were self-employed, unless you’re on the flat-rate tax (paušální daň) and stayed within it (self-employed guide)
• you had rental or other income over CZK 20,000
• you worked for two employers at the same time
• you had income from a foreign employer that’s taxable here
• you’re a non-resident claiming credits beyond the basic one (spouse, child, disability)
• your total taxable income was over CZK 50,000 and you don’t fit the employee exemption above

Are you a Czech tax resident?

You’re a resident if you have a home here, or spend at least 183 days in the year here (any part of a day counts). Residents are taxed on income from everywhere in the world. Non-residents are taxed only on income from Czech sources. People here only to study are always non-residents (§2).

A tax treaty between the Czech Republic and your home country can change this and prevents being taxed twice (list of treaties). If another country asks for proof, your Czech tax office issues a certificate of tax residence for CZK 100.

Deadlines for the 2026 return

The tax is due on the same day. These dates are calculated from the Tax Code (§136); the Financial Administration usually confirms them early in the year. If you have a data box (datová schránka), which self-employed people get automatically, you must file online.

Tax credits for 2026

The child credit needs the child to live with you in the EU or EEA. Non-residents get the basic credit; the others only if they live in the EU or EEA and at least 90% of their income is from the Czech Republic. The student and kindergarten credits were abolished. Income tax is 15%, and 23% on income above CZK 1,762,812 (source).

How to file

1. Go to mojedane.cz and open the Online finanční úřad.
2. Log in with bank identity (most Czech banks offer it), the eGovernment mobile key, or your data box.
3. Fill in the form. It’s only in Czech; the English versions on the Financial Administration’s site are old and for reference only.
4. Submit. You don’t need a separate signature.

Filing late

There’s a grace period of 5 working days. After that the penalty is 0.05% of the tax per day, up to 5%. Penalties under CZK 1,000 aren’t charged, and they’re halved if you file within 30 days of the deadline (§250).