Corporate Income Tax Deadlines for 2026

 

There are 3 possible deadlines for filing the return and paying income tax. Which deadline you choose is entirely up to you:

With the right timing, you can defer your tax payment. The first two deadlines fall within the statutory period, and you may freely choose either. The latest deadline is a special case requiring you to sign a power of attorney for a tax adviser, who then files the return in their own name and through their own data box. The cost of this tax payment ‘deferral’ is around 5 thousand Kč.

 

The timing of filing affects not only payment of the tax itself but also subsequent tax advance payments. Companies whose last known tax liability exceeded 30 thousand Kč make advance payments. Depending on the amount of tax, the company then pays advances half-yearly or quarterly.

 

For the first two standard tax payment deadlines, the first advance payment is due in June. Under the latest deadline involving a tax adviser, both payment of the tax itself and the first advance payment are deferred: to 15.9. for quarterly advances, or to 15.12. for half-yearly advances.

A company with tight cash flow and a tax bill of, say, 140 thousand Kč may therefore find it worthwhile to pay 5 thousand Kč for the deferral. It postpones payment of the 140 thousand Kč tax bill from 4.5.2026 to 1.7.2026, and the first income tax advance payment from 15.6.2026 to 15.12.2026.

 

Conversely, a company that wants everything off its plate and settled can file and pay as early as February. Every company is different, and different timing and due dates suit different businesses.

 

So decide for yourselves how you would like to handle it. 🙂 If you are unsure which option is best for you, get in touch and we will find the simplest way together. We will make sure you do not get lost in the accounting jungle.🌿