The calendar is prepared for individuals, sole traders (OSVČ), and legal entities. It includes the key deadlines for filing returns and paying taxes. Dates are calculated in line with the rules of the Czech Financial Administration (Finanční správa ČR).
Each month provides a list of obligations showing the date, the tax type, who it applies to, and what needs to be done. Tax names are given in English, with the Czech original in parentheses.
Legend
- Sole traders (OSVČ)
- Legal entities
- VAT (DPH) – Value Added Tax
- Corporate income tax (daň z příjmů právnických osob) – for companies
- Personal income tax (daň z příjmů fyzických osob) – withheld by employers from employees’ income or paid directly by OSVČ
- Road tax (daň silniční) – for operators/owners of heavy goods vehicles
- Real estate tax (daň z nemovitých věcí) – for property owners
- Excise duty (spotřební daň) – for producers/importers of excisable goods
- Energy taxes (energetické daně) – for energy suppliers
- Flat-rate tax for sole traders (paušální daň) – simplified tax regime for OSVČ
- OSS VAT (One Stop Shop) – special VAT schemes for B2C sales within the EU; EU and non-EU OSS reporting is typically quarterly
- IOSS (Import One Stop Shop) – scheme for imported B2C sales; reporting is typically monthly
- CESOP – reporting by payment service providers on cross-border payments, where applicable
January (Leden)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Excise duty (spotřební daň) | Legal entities | Payment for November 2025, excluding ethyl alcohol. No return needs to be filed if the form has already been approved previously. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | By 10 January each year, notify any changes to the flat-rate regime — opting in, opting out, or changing the band. (přihlášení, odhlášení, změna pásma) | |
| Personal income tax (daň z příjmů fyzických osob) | Employers (legal entities, OSVČ) | Remit the withheld personal income tax from December 2025 payroll. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Pay the flat-rate advance payment for January 2026. | |
| VAT (daň z přidané hodnoty) | VAT payers (legal entities, OSVČ) | File the VAT return and the VAT control statement for December and Q4 2025. | |
| Notes 1. Deadline moved from 25/01/2026 (Sunday) to 26/01/2026 (Monday). |
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February (Únor)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for December 2025. | |
| OSS VAT (One Stop Shop) | OSS taxpayers, PSPs (CESOP) | File the OSS return (EU/non-EU scheme) and submit CESOP reporting for Q4 2025. | |
| Real estate tax (daň z nemovitých věcí) | OSVČ, legal entities, individuals | File a full or partial real estate tax return for 2026 if you acquired new property or if there were changes. | |
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for December 2025 (excluding alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld tax for January 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Pay the flat-rate amount under the paušální daň regime. | |
| VAT (daň z přidané hodnoty) | VAT payers | File the VAT return, VAT control statement, and EC Sales List for January. | |
| Notes 1. Deadline moved from 31/01/2026 (Saturday) to 02/02/2026 (Monday). |
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March (Březen)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for January 2026. | |
| Excise duty (spotřební daň) | Legal entities | Payment for January 2026 (excluding ethyl alcohol). | |
| Corporate income tax (daň z příjmů právnických osob) | Legal entities, sole traders (OSVČ) | Advance payment for Q1 2026. | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld tax for February 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for February. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for February 2026. | |
| Notes 1. Deadline moved from 15/03/2026 (Sunday) to 16/03/2026 (Monday). 2. Deadline moved from 28/02/2026 (Saturday) to 02/03/2026 (Monday). |
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April (Duben)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Income tax (daň z příjmů) | Legal entities, sole traders (OSVČ), employers | File annual reconciliations and tax returns for 2025 by the standard deadline. | |
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for February 2026 (excluding ethyl alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for March 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Pay the monthly advance under the flat-rate (paušální daň) scheme. | |
| Excise duty (spotřební daň) | Legal entities | Pay excise duty on ethyl alcohol for February 2026. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT returns and reports for March and Q1 2026, as well as returns for gambling tax and energy taxes. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for March 2026. | |
| OSS VAT (One Stop Shop) | OSS taxpayers | File the OSS return (EU/non-EU scheme) for Q1 2026. | |
| Notes 1. Deadline moved from 25/04/2026 (Saturday) to 27/04/2026 (Monday). |
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May (Květen)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Income tax (daň z příjmů) | Legal entities, sole traders (OSVČ) | File annual reconciliations and tax returns for 2025 by the extended deadline (electronic filing). | |
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for March 2026 (excluding ethyl alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for April 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for April. | |
| Notes 1. Deadline moved from 02/05/2026 (Saturday) to 04/05/2026 (Monday). |
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June (Červen)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for April 2026. | |
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for April 2026 (excluding ethyl alcohol). | |
| Corporate income tax (daň z příjmů právnických osob) | Legal entities, sole traders (OSVČ) | Advance payment for Q2 2026. | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for May 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for May. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for May 2026. | |
| OSS VAT (One Stop Shop) | OSS taxpayers | File the OSS return for Q2 2026 (where applicable under the scheme). | |
| CESOP | Payment service providers (where applicable) | Submit CESOP reporting for Q2 2026. | |
| Gambling tax (daň z hazardních her) | Gambling operators | File the return and pay for May 2026. | |
| Energy taxes (energetické daně) | Energy tax payers | File returns and pay for May 2026. | |
| Notes 1. Deadline moved from 31/05/2026 (Sunday) to 01/06/2026 (Monday). 2. Deadline moved from 20/06/2026 (Saturday) to 22/06/2026 (Monday). |
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July (Červenec)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Corporate income tax (daň z příjmů právnických osob) | Legal entities | File the corporate income tax return for 2025 by the extended deadline (if filed via a tax adviser, where applicable). | |
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for May 2026 (excluding ethyl alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for June 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for June and Q2 2026. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for June 2026. | |
| OSS VAT (One Stop Shop) | OSS taxpayers | File the OSS return for Q2 2026 (where applicable under the scheme). | |
| Notes 1. Deadline moved from 25/07/2026 (Saturday) to 27/07/2026 (Monday). |
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August (Srpen)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for June 2026 (excluding ethyl alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for July 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for July. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for July 2026. | |
| Notes 1. Deadline moved from 09/08/2026 (Sunday) to 10/08/2026 (Monday). |
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September (Září)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for July 2026 (excluding ethyl alcohol). | |
| Corporate income tax (daň z příjmů právnických osob) | Legal entities, sole traders (OSVČ) | Advance payment for Q3 2026. | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for August 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for August. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for August 2026. | |
| Notes 1. Deadline moved from 20/09/2026 (Sunday) to 21/09/2026 (Monday). |
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October (Říjen)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for August 2026 (excluding ethyl alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for September 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for September and Q3 2026, as well as returns for gambling tax and energy taxes. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for September 2026. | |
| Notes 1. Deadline moved from 10/10/2026 (Saturday) to 12/10/2026 (Monday). 2. Deadline moved from 25/10/2026 (Sunday) to 26/10/2026 (Monday). |
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November (Listopad)
| Дата | Налог | Кого касается | Обязательство |
|---|---|---|---|
| IOSS – довозный режим (IOSS) | Плательщики IOSS | Декларация и уплата НДС по IOSS за октябрь 2026. | |
| Акцизный налог (spotřební daň) | ЮЛ | Уплата акциза за сентябрь 2026 (без спирта). | |
| Подоходный налог (daň z příjmů fyzických osob) | Работодатели | Перечисление удержанного НДФЛ за октябрь 2026. | |
| Единый фиксированный платеж для ИП (paušální daň) | ИП | Ежемесячный платеж. | |
| НДС (daň z přidané hodnoty) | Плательщики НДС | Подача отчетности за октябрь. | |
| IOSS – довозный режим (IOSS) | Плательщики IOSS | Декларация и уплата НДС по IOSS за ноябрь 2026. | |
| НДС к One Stop Shop (OSS) | Плательщики OSS, PSP (CESOP) | Декларация OSS и отчетность CESOP за 3 квартал 2026 (если применимо). | |
| Налог на азартные игры (daň z hazardních her) | Операторы азартных игр | Декларация и уплата за октябрь 2026. | |
| Энергетические налоги (energetické daně) | Плательщики энергетических налогов | Декларации и уплата за октябрь 2026. | |
| Примечания 1. Перенос срока с 31.10.2026 (суббота) на 02.11.2026 (понедельник). |
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December (Prosinec)
| Date | Tax | Who it applies to | What needs to be done |
|---|---|---|---|
| Excise duty (spotřební daň) | Legal entities | Pay excise duty for October 2026 (excluding ethyl alcohol). | |
| Personal income tax (daň z příjmů fyzických osob) | Employers | Remit the withheld personal income tax for November 2026. | |
| Flat-rate tax for sole traders (paušální daň) | Sole traders (OSVČ) | Monthly payment. | |
| VAT (daň z přidané hodnoty) | VAT payers | File VAT reports for November. | |
| IOSS (Import One Stop Shop) | IOSS taxpayers | File the IOSS return and pay VAT for November 2026. | |
| Notes 1. Deadline moved from 20/12/2026 (Sunday) to 21/12/2026 (Monday). 2. Deadline moved from 25/12/2026 (Friday, public holiday) to 28/12/2026 (Monday). |
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