Tax calendar: Czechia, 2026

Every tax, filing and contribution deadline for 2026 — Czechia. Where a date falls on a weekend or a public holiday, we show what it moves to.

Year20262027
VAT rhythmMonthlyQuarterly

Next deadline: September 25 — VAT return and payment for the month

January

  • 8 ThuMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 12 MonApplication to enter the flat-rate tax regime or change bandOznámení o vstupu do paušálního režimu nebo o změně pásmaMoved from January 10: that day was a weekend or a public holiday.The application to enter the flat-rate regime, or to change band, must be filed by the 10th day of the tax period.Income taxSelf-employed
  • 20 TueMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 TueAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 TueSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 26 MonVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíMoved from January 25: that day was a weekend or a public holiday.VATVAT payers
  • 26 MonVAT control statementKontrolní hlášení k DPHMoved from January 25: that day was a weekend or a public holiday.A legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 26 MonRecapitulative statement for supplies to EU countriesSouhrnné hlášeníMoved from January 25: that day was a weekend or a public holiday.Applies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 SatMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

February

  • 2 MonRoad tax return and paymentDaňové přiznání k dani silniční a splatnost daněMoved from January 31: that day was a weekend or a public holiday.Since 2022 the tax reaches only heavy goods vehicles and their trailers. Ordinary cars and vans are out of scope, and the advance payments were abolished. The return and the payment cover the previous tax year. We did not check the exact list of vehicle categories against the act.Local taxSelf-employed
  • 8 SunMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 FriMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 FriAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 FriSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 25 WedVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 WedVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 WedRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 28 SatMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

March

  • 2 MonAnnual statement of wage tax, filed on paperVyúčtování daně z příjmů ze závislé činnosti podané listinněMoved from March 1: that day was a weekend or a public holiday.The annual statement of advance wage tax: two months after the year ends on paper, by 20 March electronically. JMHZ did not abolish this statement — it still goes to the tax office.Payroll taxesEmployers
  • 8 SunMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 16 MonQuarterly income tax advanceČtvrtletní záloha na daň z příjmůMoved from March 15: that day was a weekend or a public holiday.The size and rhythm of the advances depend on the last known tax liability: up to 30 000 Kč there are none; above 30 000 and up to 150 000 Kč, twice a year at 40 % each; above 150 000 Kč, quarterly at a quarter each. An employee whose tax is withheld by the employer does not pay these advances.Income taxSelf-employed
  • 20 FriMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 FriAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 FriSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 FriAnnual statement of wage tax, filed electronicallyVyúčtování daně z příjmů ze závislé činnosti podané elektronickyThe annual statement of advance wage tax: two months after the year ends on paper, by 20 March electronically. JMHZ did not abolish this statement — it still goes to the tax office.Payroll taxesEmployers
  • 25 WedVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 WedVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 WedRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 TueAnnual reconciliation of employees’ tax advancesRoční zúčtování záloh na daň z příjmů ze závislé činnostiThe employer carries out the annual reconciliation of advances for those employees who asked for it. An overpayment above 50 Kč must be refunded to the employee by 30 April.Payroll taxesEmployers
  • 31 TueMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

April

  • 1 WedAnnual income tax return, filed on paperDaňové přiznání k dani z příjmů fyzických osob podané listinněThree different deadlines, and they are what people most often get wrong: three months after the year ends on paper, four electronically, six through a tax adviser or where an audit is required. The tax is payable on the same day the return is due. Filing through a data box (datová schránka) is mandatory for every self-employed person.Annual returnSelf-employed
  • 8 WedMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 MonMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 MonAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 MonSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 27 MonVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíMoved from April 25: that day was a weekend or a public holiday.VATVAT payers
  • 27 MonVAT control statementKontrolní hlášení k DPHMoved from April 25: that day was a weekend or a public holiday.A legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 27 MonRecapitulative statement for supplies to EU countriesSouhrnné hlášeníMoved from April 25: that day was a weekend or a public holiday.Applies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 30 ThuMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

May

  • 1 FriAnnual income and expense overviews for the self-employed, after a paper returnPřehled o příjmech a výdajích OSVČ pro ČSSZ a zdravotní pojišťovnu — po listinném přiznáníThe deadline is one month after the return’s actual deadline, that is, after the shift to a working day, not from the raw statutory date. The overviews go to ČSSZ and to the health insurer, both on the same day. Any underpayment of contributions is due within 8 days of filing the overview. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Annual returnSelf-employed
  • 4 MonAnnual income tax return, filed electronicallyDaňové přiznání k dani z příjmů fyzických osob podané elektronickyMoved from May 1: that day was a weekend or a public holiday.Three different deadlines, and they are what people most often get wrong: three months after the year ends on paper, four electronically, six through a tax adviser or where an audit is required. The tax is payable on the same day the return is due. Filing through a data box (datová schránka) is mandatory for every self-employed person.Annual returnSelf-employed
  • 8 FriMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 WedMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 WedAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 WedSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 WedSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 25 MonVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 MonVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 MonRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 SunMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

June

  • 4 ThuAnnual income and expense overviews for the self-employed, after an electronic returnPřehled o příjmech a výdajích OSVČ pro ČSSZ a zdravotní pojišťovnu — po elektronickém přiznáníThe deadline is one month after the electronic return’s actual deadline, that is, from 4 May and not from the raw 1 May. ČSSZ first announced 1 June 2026; on 8 July 2026 the Ministry of Labour and Social Affairs formally ruled that the correct date was 4 June. The overviews go to ČSSZ and to the health insurer, both on the same day. Any underpayment of contributions is due within 8 days of filing the overview. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Annual returnSelf-employed
  • 8 MonMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 15 MonQuarterly income tax advanceČtvrtletní záloha na daň z příjmůThe size and rhythm of the advances depend on the last known tax liability: up to 30 000 Kč there are none; above 30 000 and up to 150 000 Kč, twice a year at 40 % each; above 150 000 Kč, quarterly at a quarter each. An employee whose tax is withheld by the employer does not pay these advances.Income taxSelf-employed
  • 15 MonHalf-yearly income tax advancePololetní záloha na daň z příjmůThe size and rhythm of the advances depend on the last known tax liability: up to 30 000 Kč there are none; above 30 000 and up to 150 000 Kč, twice a year at 40 % each; above 150 000 Kč, quarterly at a quarter each. An employee whose tax is withheld by the employer does not pay these advances.Income taxSelf-employed
  • 20 SatSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 SatSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 22 MonMonthly flat-rate tax paymentPlatba paušální daněMoved from June 20: that day was a weekend or a public holiday.The payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 22 MonAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiMoved from June 20: that day was a weekend or a public holiday.An asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 25 ThuVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 ThuVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 ThuRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 30 TueMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

July

  • 1 WedAnnual income tax return, filed by a tax adviserDaňové přiznání k dani z příjmů fyzických osob při zastoupení daňovým poradcemThree different deadlines, and they are what people most often get wrong: three months after the year ends on paper, four electronically, six through a tax adviser or where an audit is required. The tax is payable on the same day the return is due. Filing through a data box (datová schránka) is mandatory for every self-employed person.Annual returnSelf-employed
  • 8 WedMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 MonMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 MonAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 MonSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 MonSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 27 MonVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíMoved from July 25: that day was a weekend or a public holiday.VATVAT payers
  • 27 MonVAT control statementKontrolní hlášení k DPHMoved from July 25: that day was a weekend or a public holiday.A legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 27 MonRecapitulative statement for supplies to EU countriesSouhrnné hlášeníMoved from July 25: that day was a weekend or a public holiday.Applies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 FriMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

August

  • 1 SatAnnual income and expense overviews for the self-employed, where a tax adviser files the returnPřehled o příjmech a výdajích OSVČ pro ČSSZ a zdravotní pojišťovnu — při zastoupení daňovým poradcemThe deadline is one month after the return’s actual deadline, that is, after the shift to a working day, not from the raw statutory date. The overviews go to ČSSZ and to the health insurer, both on the same day. Any underpayment of contributions is due within 8 days of filing the overview. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Annual returnSelf-employed
  • 8 SatMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 ThuMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 ThuAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 ThuSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 ThuSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 25 TueVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 TueVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 TueRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 MonMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

September

  • 8 TueMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 15 TueQuarterly income tax advanceČtvrtletní záloha na daň z příjmůThe size and rhythm of the advances depend on the last known tax liability: up to 30 000 Kč there are none; above 30 000 and up to 150 000 Kč, twice a year at 40 % each; above 150 000 Kč, quarterly at a quarter each. An employee whose tax is withheld by the employer does not pay these advances.Income taxSelf-employed
  • 20 SunSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 SunSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 21 MonMonthly flat-rate tax paymentPlatba paušální daněMoved from September 20: that day was a weekend or a public holiday.The payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 21 MonAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiMoved from September 20: that day was a weekend or a public holiday.An asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 25 FriVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 FriVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 FriRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 30 WedMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

October

  • 8 ThuMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 TueMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 TueAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 TueSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 TueSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 26 MonVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíMoved from October 25: that day was a weekend or a public holiday.VATVAT payers
  • 26 MonVAT control statementKontrolní hlášení k DPHMoved from October 25: that day was a weekend or a public holiday.A legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 26 MonRecapitulative statement for supplies to EU countriesSouhrnné hlášeníMoved from October 25: that day was a weekend or a public holiday.Applies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 SatMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

November

  • 8 SunMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 20 FriMonthly flat-rate tax paymentPlatba paušální daněThe payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 20 FriAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiAn asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 20 FriSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 FriSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 25 WedVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíVATVAT payers
  • 25 WedVAT control statementKontrolní hlášení k DPHA legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 25 WedRecapitulative statement for supplies to EU countriesSouhrnné hlášeníApplies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 30 MonMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

December

  • 8 TueMonthly health insurance advance for the self-employedZáloha OSVČ na pojistné na veřejné zdravotní pojištěníThe advance is for the previous month: it must be paid by the 8th of the following month. From 2026 the minimum advance is owed for January already, not only from the month the annual overview is filed. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed
  • 15 TueQuarterly income tax advanceČtvrtletní záloha na daň z příjmůThe size and rhythm of the advances depend on the last known tax liability: up to 30 000 Kč there are none; above 30 000 and up to 150 000 Kč, twice a year at 40 % each; above 150 000 Kč, quarterly at a quarter each. An employee whose tax is withheld by the employer does not pay these advances.Income taxSelf-employed
  • 15 TueHalf-yearly income tax advancePololetní záloha na daň z příjmůThe size and rhythm of the advances depend on the last known tax liability: up to 30 000 Kč there are none; above 30 000 and up to 150 000 Kč, twice a year at 40 % each; above 150 000 Kč, quarterly at a quarter each. An employee whose tax is withheld by the employer does not pay these advances.Income taxSelf-employed
  • 20 SunSocial and health contributions for employeesPojistné na sociální zabezpečení a na veřejné zdravotní pojištění za zaměstnanceContributions for the previous month, to ČSSZ and to the health insurer, both by the 20th. The money must be credited to the authority’s account by the 20th, not merely sent. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.Payroll taxesEmployers
  • 20 SunSingle monthly employer report (JMHZ)Jednotné měsíční hlášení zaměstnavatele (JMHZ)The single report replaced about 25 separate forms that used to go to different authorities. The reporting obligation started on 1 April 2026, so this year’s first deadline is 20 May, for April. Reports for January, February and March 2026 had to be filed in the window from 1 April to 30 June 2026. Employer registration as a payer of wage tax with the tax office was abolished from 1 April 2026 — employers now register with ČSSZ, and a valid registration had to be in place by 31 March 2026. The report is filed electronically only. We do not move this date off a weekend or a public holiday to the next working day: the report goes to ČSSZ under act 323/2025 Sb. rather than under the tax code, and we could not confirm that the shifting rule reaches it. If the date falls on a non-working day, file earlier.Payroll taxesEmployers
  • 21 MonMonthly flat-rate tax paymentPlatba paušální daněMoved from December 20: that day was a weekend or a public holiday.The payment is for the current month: it must be made by the 20th of that same month.Income taxSelf-employed
  • 21 MonAdvance wage tax withheld from employeesOdvod zálohy na daň ze závislé činnostiMoved from December 20: that day was a weekend or a public holiday.An asymmetry that is easy to miss: the wage tax is paid by the 20th of the month in which the wage was paid, while the contributions are paid by the 20th of the following month.Payroll taxesEmployers
  • 28 MonVAT return and payment for the monthDaňové přiznání k DPH a splatnost daně za měsíční zdaňovací obdobíMoved from December 25: that day was a weekend or a public holiday.VATVAT payers
  • 28 MonVAT control statementKontrolní hlášení k DPHMoved from December 25: that day was a weekend or a public holiday.A legal entity (s.r.o., a.s.) files the control statement every month, even when its VAT return is quarterly. A natural person files it on the same rhythm as the return. We show the monthly rhythm to everyone because we could not check the rule against the text of § 101e: a quarterly filer who is a natural person files the statement together with the quarterly return.VATVAT payers
  • 28 MonRecapitulative statement for supplies to EU countriesSouhrnné hlášeníMoved from December 25: that day was a weekend or a public holiday.Applies only to VAT payers supplying goods or services to other EU countries. The rhythm is always monthly, whatever the VAT return period is.VATVAT payers
  • 31 ThuMonthly social insurance advance for the self-employedZáloha OSVČ na pojistné na důchodové pojištěníThe advance is for the current month, not the previous one: it must be paid by the end of that same month. From 1 July 2026 the minimum advance for a main activity falls from 5 720 Kč to 5 005 Kč. We could not confirm on an official ČSSZ page that the deadline really is the last day of the month, so paying earlier is the safer course. We do not move this date off a weekend or a public holiday to the next working day: the shifting rule sits in the tax code, insurance is not governed by it, and we could not confirm otherwise. If the date falls on a non-working day, act before it.ContributionsSelf-employed

An .ics file with every deadline for the selected year. It opens in Google Calendar, Apple Calendar and Outlook.

A tax deadline falling on a Saturday, a Sunday or a public holiday moves to the next working day. That rule does not cover every contribution, and where it does not apply we leave the original date.

Other countries