filing a tax return on unexpected profits and paying tax for 2025 (tax return filed within the basic deadline pursuant to Section 136(1) of the Tax Code)
income tax
01/04/2026
filing of a statement of tax collected by withholding according to the special tax rate for the 2025 tax period
income tax
01/04/2026
filing of income tax return and payment of tax for 2025 (tax return filed within the basic deadline pursuant to Section 136(1) of the Tax Code)
excise tax
09/04/2026
tax due for February 2026 (excluding excise duty on alcohol)
income tax
20/04/2026
monthly payment of the total of withheld advances on personal income tax from dependent activities for March 2026
income tax
20/04/2026
maturity of the lump sum advance payment
excise tax
24/04/2026
tax due for February 2026 (only excise tax on alcohol)
gambling tax
27/04/2026
tax return and tax due date for the 1st quarter of 2026
value added tax
27/04/2026
summary report for the 1st quarter and for March 2026
value added tax
27/04/2026
control report for the 1st quarter and for March 2026
value added tax
27/04/2026
tax return and tax due date for the 1st quarter and for March 2026
energy taxes
27/04/2026
tax return and due date for gas, solid fuels and electricity tax for March 2026
excise tax
27/04/2026
tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 1st quarter of 2026
excise tax
27/04/2026
tax return for claiming the right to a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 1st quarter of 2026
excise tax
27/04/2026
tax return for claiming a refund of excise tax pursuant to Section 57 of the Excise Tax Act (forestry or pond farming) for the 1st quarter of 2026
excise tax
27/04/2026
tax return for March 2026
value added tax
30/04/2026
tax return and tax due date for OSS – non-EU regime, EU regime, import regime
value added tax
30/04/2026
submission of the notification on the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 1st quarter of 2026
value added tax
30/04/2026
submission of CESOP (Central Electronic Payment Information System) Notification for the 1st quarter of 2026
income tax
30/04/2026
withholding tax payment according to the special tax rate for March 2026
