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Plain-English guides to Czech tax for expats, employees and company owners. Updated for 2026.

Questions about your own case? Taxbot answers from all of these guides, any time.

Your tax return

Do I Have to File a Czech Tax Return as an Employee?With only a Czech salary, often not: your employer can settle your tax for you. But a second job, income from abroad or other income above a small limit changes… How Many Years Back Can I File a Czech Tax Return?Missed a refund, forgot income from abroad, or never filed? In the Czech Republic the last three years are usually still open. Here is how the time limits work and… Tax Benefits for Families: Spouse, Children and What Returns in 2027Children, a spouse at home, a mortgage or pension savings lower your Czech income tax. Here is what you can claim for 2026, how, and what comes back in 2027. Investments, ETFs, Crypto and RSUs in Your Czech Tax ReturnShares, ETFs, dividends, crypto and shares from your employer each follow their own Czech rules. Many gains are tax-free, but only if you know which test applies,… Renting Out Your Apartment in Czechia: Tax, Expenses and AirbnbLong-term rent and short-term rent through Airbnb are taxed in completely different ways. What counts as income, which expenses you can deduct, and when a flat… Pensions in Czechia: When Is Your Pension Taxed?Czech and foreign pensions are tax-free up to 36 times the minimum wage a year. Only the part above is taxed. Foreign pensions, tax treaties and working pensioners. Property Tax: Who Files by 31 January and How Much It IsBought a flat, house or land in the Czech Republic? Then you file a property tax return once, by 31 January of the following year, and pay a small tax every year by…

Living across borders

Companies and employers

Running an s.r.o.: Every Monthly and Yearly Obligation in One CalendarA Czech limited company (s.r.o.) has more deadlines than most owners expect. Here they are in one place, month by month and year by year, as they apply in 2026. Paying Yourself from Your s.r.o.: Salary, Director's Fee or DividendsThe profit of your s.r.o. belongs to the company, not to you. Every way of taking it out has its own tax, insurance and paperwork. Here is how they compare in 2026. VAT for an s.r.o.: When You Must Register and Which KindA Czech company can be outside VAT, an identified person (VAT-light) or a full VAT payer. Which one depends on where its clients and suppliers are, and on how much… Hiring Your First Employee in Czechia: Registrations, Payroll and CostsThe first employee turns your company into an employer, with registrations at three or four offices and new monthly reports. Here is the order in which things… DPP and DPČ in 2026: Short Contracts Without the SurprisesFor small and occasional jobs, Czech law has two agreements outside a normal employment contract. They are simple to use, but the limits and reporting rules decide… A Foreign Company Employing People in Czechia Without a Czech BranchYour new hire lives in Prague, your company is in Germany, the Netherlands or the US. Can you employ them directly? Usually yes, but the Czech obligations do not… Non-Resident Company Directors: What Changed in 2026Since 1 January 2026, a director's fee paid by a Czech company to someone who lives abroad is no longer taxed with a simple 15% final withholding. It is taxed like… Closing or Pausing an s.r.o.: Liquidation, Sale or Keeping It DormantAn s.r.o. cannot simply be switched off. You either keep it, with its yearly duties, or you end it properly. Here are the routes, how long they take and what they…

Self-employed?

Trade license guides (registration, social and health insurance, the flat-tax method, VAT for freelancers, visas) are on our sister site tradelicense.cz.