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Czech Republic tax & financial deadlines

Finanční správa and ČSSZ obligations: VAT, corporate income tax, payroll and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporate income tax return and payment (DPPO)

    File & pay

    Within 3 months after the end of the tax period; 4 months when filed electronically, 6 months with a statutory audit or a tax adviser. Tax is due on the last day of the filing deadline.

    File the corporate income tax return and pay the tax within 3 months after the tax period ends.

    Applies to: Corporate income taxpayers

    If the last day falls on a Saturday, Sunday or public holiday, the deadline is the next working day (Tax Procedure Code §33(4)).

    Authority: Finanční správa (Financial Administration of the Czech Republic)e-Sbírka — Tax Procedure Code §135(3), §136(1)–(2)Last checked Wednesday 7 October 2026

  • Corporate income tax advances (zálohy na daň)

    Pay

    By the 15th day of the 3rd, 6th, 9th and 12th month of your tax period when the last known tax exceeded CZK 150,000; by the 15th day of the 6th and 12th month when it was CZK 30,000–150,000.

    Advances by the 15th of the 3rd, 6th, 9th and 12th month of the tax period (above CZK 150,000), or the 6th and 12th month (CZK 30,000–150,000).

    Applies to: Companies whose last known tax exceeded CZK 30,000

    Authority: Finanční správa (Financial Administration of the Czech Republic)e-Sbírka — Income Taxes Act §38a(3)–(4)Last checked Wednesday 7 October 2026