January: Flat-Rate Tax, Social Insurance Contributions and Road Tax
For new entrepreneurs
Joining the Flat-Rate Tax Scheme
If you wish to use the Czech flat-rate tax scheme in 2027—which allows you to cover income tax, social insurance and health insurance with a single monthly payment—you must notify the Czech Financial Administration. As the standard deadline of 10 January falls on a Sunday in 2027, the submission deadline moves to Monday, 11 January 2027.
Data Boxes
As soon as you register your business, make sure you activate and check your government data box (datová schránka). Communication with the Financial Administration, the Czech Social Security Administration (ČSSZ) and your health insurance provider is carried out electronically through the Czech Public Administration Portal.
For established sole traders
Updated Minimum Insurance Contributions
The minimum monthly social security and health insurance contributions change from the January payment onwards. Remember to update any standing orders with your bank.
Road Tax for 2026
This applies if you use taxable vehicles for business purposes, primarily goods vehicles over 3.5 tonnes and their trailers. As 31 January 2027 falls on a Sunday, both the tax return and payment are due by Monday, 1 February 2027.
For limited liability companies and other businesses
VAT Return for December / Q4 2026
Monthly and quarterly VAT payers must submit both their VAT return and VAT Control Statement no later than 25 January 2027.
Withholding Tax
Withholding tax for December 2026 must be paid by the end of January, and businesses should also prepare the documentation required for the annual withholding tax reconciliation.
February: Payroll Taxes and Document Review
For new entrepreneurs
February is an ideal time to review your accounting records. If you are not using either the flat-rate tax scheme or flat-rate expense deductions, make sure you have complete records for 2026, including all incoming and outgoing invoices, bank statements and supporting receipts.
For self-employed individuals and employers
Request for Annual Tax Settlement
Employees have until 15 February 2027 to submit a written request to their employer for the annual personal income tax settlement and provide documents supporting any tax reliefs or deductions, such as mortgage interest or life insurance contributions.
Annual Payroll Tax Reconciliation
Employers must submit the annual reconciliation of employment income tax by 1 March 2027 if filing in paper form, or by 22 March 2027 when filing electronically via the MOJE daně ('My Taxes') portal.
March: Preparing for the Main Tax Filing Season
For sole traders under the standard tax regime
Preparing Your 2026 Income Tax Return
March is the time to prepare your annual tax return. Since all self-employed individuals are required to file electronically, the standard paper filing deadline (which falls on 1 April 2027) does not apply to most entrepreneurs. Their primary filing deadline will instead be in May.
Flat-Rate Tax Scheme
If you met all the conditions of the flat-rate tax scheme throughout 2026, you are not required to submit either an income tax return or the annual insurance reports for the social security and health insurance authorities.
For limited liability companies and other businesses
Preparing the Financial Statements
March is the key month for preparing the company's annual financial statements for 2026, including the balance sheet, profit and loss statement, and accompanying notes.
Working with a Tax Adviser
If your tax return is prepared by a licensed tax adviser, or if your company is subject to a statutory audit, the filing deadline is extended until 1 July 2027. To qualify for this extension, your tax adviser must submit a valid power of attorney to the Financial Administration no later than 1 April 2027.
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References
Czech Social Security Administration. (2026). Self-employed persons (OSVČ) and social insurance in 2027. Retrieved from https://www.cssz.gov.cz/web/cz/osvc
Financial Administration of the Czech Republic. (2026). Tax calendar for 2027. Retrieved from https://www.financnisprava.cz/cs/dane/danovy-kalendar
Financial Administration of the Czech Republic. (2026). Flat-rate tax scheme for individuals. Retrieved from https://www.financnisprava.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan
Ministry of Finance of the Czech Republic. (2026). MOJE daně (My Taxes) Portal. Retrieved from https://www.adane.cz
Czech Public Administration Portal. (2026). Data boxes and entrepreneurs' legal obligations. Retrieved from https://portal.gov.cz
