Guides
What each deadline is, who it catches and what you have to file. Every guide ends at the calculator that puts your own numbers behind it.
Paušální daň: register by 10 January or wait a yearDeadline: 10 JanuaryWho can enter the flat-tax regime, what the single monthly payment replaces and which deductions you give up.Read the guideProperty tax return: due 31 January and who it catchesDeadline: 31 JanuaryWhich changes force a return, how the cadastre filing date decides the year, and when you file nothing at all.Read the guideIncome tax return: which deadline applies to youDeadline: 1 April · 2 May · 1 JulyPaper, electronic and tax-advisor deadlines, who has to file at all, and what filing late costs.Read the guideČSSZ overview: what a sole trader files and whenDeadline: One month after your tax returnWho files the ČSSZ overview, how its deadline follows your tax return, and how advances change once it is in.Read the guideHealth insurance overview: the deadline and the minimum baseDeadline: One month after your tax returnWho files with the insurer, how the minimum assessment base works, and why a slow year still costs the minimum.Read the guideMortgage interest: what you can actually deductDeadline: With your income tax returnThe caps for loans before and after 2021, own housing versus a rented unit, and what the tax office wants to see.Read the guideRental income under §9: expenses, records and the 30 % optionDeadline: With your income tax returnWhat belongs in §9, the 30 % expenses capped at 600 000 CZK, and which real costs beat them.Read the guideUtility settlement: the four-month clock for tenantsDeadline: 4 months after the period endsWhich services get settled, the two four-month deadlines, and the tenant's right to see the documents.Read the guideStarting a side business while employedDeadline: 8 days from startingRegistrations and their deadlines, secondary activity and its threshold, and why the employer can no longer settle your tax.Read the guideFlat-tax limits: what breaks the regime and how to leaveDeadline: 15 days · 10 JanuaryThe limits that have to hold all year, what a breach forces you to file, and how to leave on purpose.Read the guide
General information about Czech rules, not tax advice for your situation. Amounts set per year are deliberately left out where they change annually.