Tax return for 2025: deadlines and the main rules

A press release of the Financial Administration dated 24 February 2026 covers the personal income tax return for 2025. Deadlines: on paper by Wednesday 1 April 2026, electronically by Monday 4 May 2026, through a tax adviser or lawyer by Wednesday 1 July 2026. The higher 23% rate applies only to the part of the tax base above CZK 1,676,052; the rest is taxed at 15%. The student credit and the kindergarten credit can no longer be claimed since last year. The spouse credit (CZK 24,840) applies if the spouses share a household, care in it for a child under 3, and the spouse's income did not exceed CZK 68,000 in the year. Anyone who files by 1 April gets an overpayment paid out within 30 days of the end of the basic deadline. The office offers help: filing through the MOJE daně portal, visits to municipalities, consultation hotlines and extended office hours. Useful to keep in mind for next year, when the same deadlines come round again. Published for Ukrainians living in Czechia.