filing a tax return on unexpected profits and paying tax for 2025, if the tax return was not filed within the basic deadline pursuant to Section 136(1) of the Tax Code and the tax return will be filed electronically
income tax
04/05/2026
filing of income tax returns and payment of tax for 2025, if the tax return was not filed within the basic deadline pursuant to Section 136(1) of the Tax Code and the tax return will be filed electronically
excise tax
11/05/2026
tax due for March 2026 (excluding excise duty on alcohol)
income tax
20/05/2026
monthly payment of the total of withheld advances on personal income tax from dependent activities for April 2026
income tax
20/05/2026
maturity of the lump sum advance payment
value added tax
25/05/2026
summary report for April 2026
value added tax
25/05/2026
inspection report for April 2026
value added tax
25/05/2026
tax return and tax due date for April 2026
energy taxes
25/05/2026
tax return and payment of tax on gas, solid fuels and electricity for April 2026
excise tax
25/05/2026
tax due for March 2026 (only excise tax on alcohol)
excise tax
25/05/2026
tax return for April 2026
value added tax
31/05/2026
tax return and tax due date for OSS - import regime