Year-end tax deadlines: November 2026 – July 2027
Below are the main deadlines for companies and entrepreneurs doing business in the Czech Republic. When a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day; the dates shown already reflect this rule.
November – December 2026
| Date | Obligation |
|---|---|
| 25 November | VAT for October: return, payment, control statement and EC sales list (monthly filers) |
| 30 November | Real estate tax: second instalment, if the annual tax exceeds CZK 5,000 |
| 15 December | Quarterly or half-yearly income tax advance, where due |
| 28 December | VAT for November: return, payment and related statements |
As at 31 December, businesses that keep double-entry accounts must take an inventory of assets and liabilities, which forms the basis of the 2026 financial statements.
January 2027
- 11 January: deadline to join the flat-tax regime for 2027, change band or leave the regime.
- 1 February (31 January is a Sunday): real estate tax return for those who acquired or sold property in 2026.
Income tax return for 2026 (individuals and legal entities whose tax period is the calendar year)
| Filing method | Deadline |
|---|---|
| On paper | 1 April 2027 |
| Electronically | 3 May 2027 |
| Through a tax advisor, or where the financial statements are subject to a mandatory audit | 1 July 2027 |
The tax is payable by the same deadline as the return.
Employers. The results of the 2026 annual tax reconciliation for employees are reported in 2027 within the new single monthly employer report; the Financial Administration has announced that the tolerance granted for 2025 will not apply for 2026.
For an assessment of your situation, please contact us.
Sources:
- BusinessInfo.cz – Tax calendar 2026 (in Czech)
- Financial Administration – 2025 income tax: filing deadlines (in Czech)
- Financial Administration – Real estate tax return deadline (in Czech)
- Financial Administration – Reporting the annual reconciliation in the monthly employer report (in Czech)
- BusinessInfo.cz – Flat-tax regime 2027 (in Czech)
General information, current as at the date of publication; it does not constitute advice on any specific case.