Tax calendar

due date of the entire tax (taxpayers with tax amount up to and including CZK 5,000)

due date of the 1st tax installment (taxpayers with tax higher than CZK 5,000, with the exception of taxpayers engaged in agricultural production)

withholding tax payment according to the special tax rate for April 2026

tax due for April 2026 (excluding excise duty on alcohol)

quarterly or semi-annual tax advance

monthly payment of the total of withheld advances on personal income tax from dependent activities for May 2026

maturity of the lump sum advance

tax due for April 2026 (only excise tax on alcohol)

tax return and tax due date for May 2026

summary report for May 2026

inspection report for May 2026

tax return and due date for gas, solid fuels and electricity tax for May 2026

tax return for May 2026

tax return and tax due date for OSS – import regime

withholding tax payment according to the special tax rate for May 2026

filing a notification pursuant to Section 13k of Act No. 164/2013 Coll., as amended

Tax list - June 2026