Guide to Self-Employed Obligations: Tax Returns and Overviews for 2025 

Submitting the Tax Return

All self-employed persons are required by law to submit their Personal Income Tax (DPFO) return exclusively electronically. This obligation is directly related to the automatic establishment of data boxes for entrepreneurs.

Important Notices:

• Even short-term business counts – The obligation to file a return applies to all individuals who performed self-employed activities, even if this activity lasted for only part of the year 2025.
• Exception for flat-rate tax – A self-employed person who was registered for the flat-rate tax for the entire year of 2025 and met all its conditions does not have to file a tax return.

Key Deadlines for Tax Returns

The deadlines for filing the 2025 return vary depending on who processes the document:

• May 4, 2026 – Standard deadline for electronic filing.
• July 1, 2026 – Deadline for taxpayers whose return is processed by a tax advisor.

Tax Payment and Overpayments:

• Tax Payment – Tax is due on the same date as the deadline for submitting the return—i.e., May 4, 2026 (for standard filing) or July 1, 2026 (when using an advisor).
• Refunding Overpayments – The office returns the overpayment or tax bonus within 30 days of the statutory filing deadline. In case of late submission, this period runs from the actual date of filing.

Submitting Overviews of Income and Expenses

Through the overviews of income and expenses, any underpayments or overpayments for the past year are calculated for the Czech Social Security Administration (ČSSZ) and the health insurance company. Overviews also serve to determine the amount of social and health insurance deposits for the current year.

Submission is mandatory in electronic form. As with the tax return, self-employed persons in the year-round flat-rate regime who have met the conditions do not submit overviews.

Deadlines for Submitting Overviews

Health Insurance Companies

• June 4, 2026 – Deadline for individuals who filed their tax return electronically by the regular deadline.
• August 3, 2026 – Deadline when the tax return is filed by a tax advisor.

Social Security 

• June 1, 2026 – Deadline for individuals who filed their tax return electronically by the regular deadline.
• August 3, 2026 – Deadline in cases where the return was processed by a tax advisor.

Insurance Surcharges:

• Insurance Surcharges – These are payable within 8 days of submitting the overview, or from the date it should have been submitted at the latest. If the overview is submitted early, the surcharge must also be paid within 8 days.

Timely submission and adherence to the correct format help prevent unnecessary fines. Should you need advice on anything, do not hesitate to contact us.