Who does not have to file a tax return?
Anyone who, in 2024:
- worked only as an employee and earned less than CZK 20,000 in additional income (meaning rent, dividend income, share sales, etc.)
- was neither employed nor self-employed and had additional earnings below CZK 50,000 (e.g. a student, pensioner or parent on maternity/parental leave)
- sold securities for less than CZK 100,000
- sold a property that was tax-exempt
- was self-employed and spent the whole year in the flat-rate tax scheme without breaching its conditions
Who must always file an income tax return?
- Self-employment
- a tax non-resident (foreign national) who claimed tax credits
- a person who does not meet the conditions for not filing, as listed above
Other obligations – notification of exempt income exceeding CZK 5 million
If you received tax-exempt income during the year exceeding CZK 5 million, you must submit a notification of exempt income by the income tax return deadline.
Examples of exempt income
- gifts from direct-line relatives (cash or assets)
- inheritance (cash or assets)
- exempt income from property
- exempt income from selling securities
- exempt income from selling an ownership interest in a company
- exempt income from selling cryptocurrency (from 2025)
When is the 2024 tax return due?
The standard filing deadline is 2 April 2025. If you file through a data mailbox, you have until 2 May 2025. If a tax adviser prepares the return, you can file by the extended deadline of 1 July 2025.
Unsure whether you must file a tax return? Get in touch and we will look at your situation. 🙂