Tax calendar for entrepreneurs

Within 5 days after payment – withholding tax advance payment on employment income by the employer

Self-employed contributions to social and health insurance for December 2024

Advances on income tax from dependent activity (§43, §44)

VAT (monthly, quarterly): declaration + KV + SV for December 2024 or Q4 2024

Motor vehicle tax advances

Motor vehicle tax: declaration and payment for the year 2024

Motor vehicle tax – Submission of notification of termination of tax liability under §8 para. 7 of Act No. 361/2014 Coll. on Motor Vehicle Tax

Excise duties: declarations and payments for December 2024 (alcohol, tobacco, fuels, electricity, etc.)

Corporate income tax – payment of monthly or Q4 2024 advances

Income tax from dependent activity – submission of an overview of withheld and paid advances on income tax from dependent activity

Income tax from dependent activity - Submission of a written notification to the tax authority about the amount of the special tax of a selected constitutional official from income from dependent activity

Contributions payment - payment of a special levy from business in regulated sectors

OSS and iOSS: declaration for December 2024 or Q4 2024

Property tax for the year 2025

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions to social and health insurance for January 2025

Income tax from dependent activity – obligation of the employer to issue a certificate of taxable income for the employee for the year 2025, if the employee requested it by February 5, 2025 for the purpose of annual tax advance settlement with another employer

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for January 2025

Tax on sweetened and non-alcoholic beverages

Motor vehicle tax – monthly advances

Corporate income tax – payment of monthly advances

Excise taxes for January 2025

iOSS: declaration for January 2025

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for February 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for February 2025

Excise taxes for February 2025

iOSS: declaration for February 2025

Income tax return for individuals/legal entities for the year 2024 (regular deadline)

Corporate income tax – payment of monthly advances or Q1 2025

Motor vehicle tax – monthly advances

Start of the application of the Financial Transaction Tax (FTT)

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for March 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly, quarterly): declaration + KV + SV for March 2025 or Q1 2025

OSS: declaration for the 1st quarter of 2025

Summary report for value-added tax

Excise taxes for March 2025

iOSS: declaration for March 2025

Motor vehicle tax – monthly advances

Corporate income tax – payment of monthly advances

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for April 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for April 2025

Excise taxes for April 2025

Motor vehicle tax – monthly advances

iOSS: declaration for April 2025

Corporate income tax – payment of monthly advances

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for May 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for May 2025

Excise taxes for May 2025

iOSS: declaration for May 2025

Income tax return – extension (without foreign income)

Monthly income tax advances or Q2

Motor vehicle tax advances (quarterly)

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for June 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for June 2025

Excise taxes for June 2025

OSS and iOSS: declaration for June 2025 or Q2 2025

Financial transaction tax: transitional option to file and pay for April–June 2025 (separately for each month)

Corporate income tax – payment of monthly advances

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for July 2025 (already at the new rate according to RZZP/SP)

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for July 2025

Excise taxes for July 2025

iOSS: declaration for July 2025

Financial transaction tax - file and pay for July 2025

Corporate income tax – payment of monthly advances

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for August 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for August 2025

Excise taxes for August 2025

iOSS: declaration for August 2025

Income tax return – extension (with foreign income)

Monthly income tax advances or Q3 2025

Motor vehicle tax advances (quarterly)

Financial transaction tax – file and pay for August 2025

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for September 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly, quarterly): declaration + KV + SV for September 2025 and Q3 2025

Excise taxes for September 2025

iOSS: declaration for September 2025

OSS: declaration for Q3 2025

Financial transaction tax – file and pay for September 2025

Corporate income tax – payment of monthly advances

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for October 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for October 2025

Excise taxes for October 2025

iOSS: declaration for October 2025

Financial transaction tax – file and pay for October 2025

Corporate income tax – payment of monthly advances

Within 5 days after payment – withholding tax advances from dependent activity

Self-employed contributions for November 2025

Advances on income tax from dependent activity (§43, §44)

VAT (monthly): declaration + KV + SV for November 2025

Excise taxes for November 2025

iOSS: declaration for November 2025

Monthly income tax advances or Q4 2025

Motor vehicle tax advances (quarterly)

Financial transaction tax – file and pay for November 2025

Note: OSS for Q4 2025 - by January 31, 2026