Short answer: if you were a self-employed tax resident in Czechia in 2026 and your taxable income exceeded 50,000 Kč, you file a Czech income tax return for 2026. You declare your worldwide income, convert foreign currency to koruna, claim relief under a double tax treaty for anything already taxed abroad, and file electronically by 3 May 2027 (or 1 July 2027 with a tax adviser). Within a month after that you file two more statements, the přehledy, for social and health insurance.
Disclosure: I build MoneySky, which prepares these returns and comes up briefly at the end. This is general information as of November 2026, not tax advice. Your year of arrival or departure in particular is worth a conversation with an adviser.
Are you a Czech tax resident?
This decides what you declare.
You are a Czech tax resident if you have a permanent home in Czechia or spend at least 183 days here in a calendar year, continuously or in total. Residents declare their worldwide income: Czech and foreign clients, foreign bank interest, dividends, rental income from a flat back home.
You are a non-resident otherwise. Non-residents declare only Czech-source income, and most tax credits beyond the basic one are available only if at least 90% of their worldwide income comes from Czechia.
If two countries both consider you resident, the double tax treaty between them has tie-breaker rules (permanent home, centre of vital interests, habitual abode, nationality). Czechia has treaties with most countries expats come from.
The year you move is the tricky one, because the 183-day test looks at the whole calendar year. Do not guess here.
Deadlines for 2026 income
| Filing method | Tax return and payment | Přehledy for ČSSZ and health insurer |
|---|---|---|
| On paper | 1 April 2027 | 3 May 2027 |
| Electronically | 3 May 2027 | 3 June 2027 |
| With a tax adviser | 1 July 2027 | 2 August 2027 |
Self-employed people have a data box (datová schránka), and anyone with a data box must file electronically. So for most freelancers, paper is not an option and 3 May is the real deadline. To use the July deadline, the power of attorney for your adviser has to reach the tax office by 1 April.
What goes into the return
Income: what was paid, not what was invoiced
Unless you keep double-entry books, freelancer income is counted when the money arrives. An invoice issued in December 2026 and paid in January 2027 is 2027 income. This is the single most common mistake in first returns.
Expenses
Either the flat-rate percentage (60% for most free trades), or actual expenses backed by tax records. If you chose the flat tax (paušální daň) for the whole of 2026 and had no other taxable income, you usually do not file a return at all. The three options are compared in flat-rate expenses vs actual expenses vs flat tax.
Foreign currency
Convert income and expenses in foreign currency to koruna either at the Czech National Bank rate for each transaction day or at the single annual rate (jednotný kurz) the Financial Administration publishes for the year. Use one method consistently for the year.
Other income
If you are a resident: foreign bank interest, dividends, sales of shares or crypto (see tax on stocks, ETFs and crypto) and rental income abroad all belong in the return, even if they are exempt or already taxed elsewhere.
Credits and deductions
The basic taxpayer credit is 30,840 Kč a year. On top of that you may claim, for example, the spouse credit, child tax benefits, and deductions for pension savings or mortgage interest, each with its own conditions. Non-residents need the 90% rule above for most of them.
Avoiding double taxation
If foreign income was already taxed abroad, you still declare it in Czechia and then claim relief under the treaty. Depending on the treaty and the income type, that is either an exemption (the income is left out, but can push the rest into a higher rate) or a credit (Czech tax is reduced by the foreign tax, up to the Czech tax on that income). Keep proof of the foreign tax paid, such as a certificate from the foreign tax authority or a broker's tax statement.
How to file
Yourself: through the Financial Administration's online portal (MOJE daně) or by uploading an XML file. Forms and the portal are in Czech.
Through an adviser: you get until 1 July and someone who answers in English. Many expats do this for the first year and file themselves after that.
Pay any tax due by the same deadline as the return. If your last tax liability was over 30,000 Kč, you also start paying income tax advances during the year.
After the return: the přehledy
Within a month after the tax deadline, you file a přehled (annual statement) with ČSSZ for social insurance and, if you are in the public health system, with your health insurer. They work out your final insurance for 2026 from your profit, settle the difference against the advances you paid and set your advances for the coming months. A balance to pay is due shortly after.
Mistakes expats make in the first return
Counting invoices issued instead of payments received.
Leaving out foreign interest, dividends or rental income because "it was taxed at home".
Mixing exchange-rate methods across the year.
Forgetting the přehledy, which are separate filings with separate deadlines.
Missing VAT obligations as an identified person after invoicing EU businesses. That is a VAT matter, not part of the income tax return, but it usually surfaces at the same time.
FAQ
Do I have to file a Czech tax return as a foreigner?
If you are self-employed and your taxable income for 2026 exceeded 50,000 Kč, yes, whatever your nationality. Residents declare worldwide income, non-residents only Czech-source income. The filing threshold rises to 100,000 Kč from 2027 income.
When is the Czech tax return deadline in 2027?
For 2026 income: 1 April 2027 on paper, 3 May 2027 electronically (the deadline for anyone with a data box) and 1 July 2027 with a registered tax adviser.
Can I file the Czech tax return in English?
No. The forms and the MOJE daně portal are in Czech. You can prepare everything in English and have an adviser file it, or use software that produces the filing for you.
What is the 183-day rule in Czechia?
If you are in Czechia for at least 183 days in a calendar year, continuously or in total, you are a Czech tax resident for that year and declare your worldwide income. A permanent home here makes you resident too.
Doing it with less pain
MoneySky keeps your invoices, Czech and foreign bank accounts (including Revolut and Wise) and receipts in one place in English, and prepares the income tax return and both přehledy as files you upload to the Financial Administration and the insurers. See how it works on Czech taxes, or start with the guide to freelancing in Czechia as a foreigner.