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Personal income tax

Income tax return by individuals for the previous year (2023)

In general

Income Tax Act No. 586/1992 Coll. regulates terms of taxation in the Czech Republic

Tax period in the Czech Republic is a calendar year.

The taxable income of natural persons is the sum of net income in the categories stipulated according to the following sections of the Income Tax Act:

  • § 6) Employment Income – salaries, wages, bonuses, which usually apply at UCT Prague to employed students, researchers and academics
  • §7) Income from independent activities - self- employment, business activities, professional services
  • §8) Capital income - interests and dividends
  • §9) Rental Income - income from lease of immovable property
  • §10) Other incomes - income from the sale of securities, sale of property, other incomes

 The tax rate 15% is applied to an annual income up to CZK 1 935 552 (monthly income up to CZK 161 296) for the income exceeding this amount a rate 23% is applied.

An Individual is entitled for a tax reliefs and allowances, provided he/she is treated a Czech tax resident. However, a tax resident has a tax liability that applies both to income derived from sources in the Czech Republic and to income derived from sources abroad. He/she can avoid double taxation under the terms of a double taxation treaty, if the treaty between the Czech Republic and respective country is concluded.

Tax Residence (Domicile)

Individuals who have their permanent residence or habitual abode in the Czech Republic are treated as Czech tax residents. An individual has his/her habitual abode in the Czech Republic if he/she is present in the Czech Republic for at least 183 days (in aggregate) in a calendar year (except individuals who stay there for the purposes of studying only or receiving medical treatment).

All other individuals are treated as Czech tax non-residents. Should an individual be also regarded as a tax resident in another country based on the other country’s domestic law, the double tax treaty between the Czech Republic and particular country determines his/her final tax residency status based on gradually applied criteria stipulated in the Article No. 4 of the respective double tax treaty.

The Czech tax non-resident working at a territory of the Czech Republic is liable only to income tax from income derived from the Czech´s  sources only however he/she is liable to tax from his/her worldwide income in the country where is treated as a tax resident.

Procedure for applying for a Certificate of Tax Domicile in the Czech Republic

The application and mandatory attachments is submitted to the Tax Office, its territorial office in the place of residence or habitual abode. The issuance of the certificate takes 30 days from the submission of the application.

An individual has to fill in a form that is in a Czech lnguage  "Žádost o vydání potvrzení o daňovém domicilu pro fyzické osoby" (Request for Tax Residence Certificate for private individuals) and has to provide following attachments:

  1. Copy of passport and Residence Permit card
  2. Copy of Working Contract concluded with the Czech employer (e.g. UCT Prague)
  3. Copy of the Accommodation contract or Lease agreement for the apartment in the Czech Republic
  4. Copies of passports and residence permits in the Czech Republic of family members, if they live with you in the Czech Republic.
  5. Copies of the health insurance cards valid for the Czech Republic
  6. if required by the relevant Tax office, Certificate of the taxable incomes from dependant activity, the withheld tax advances and tax advantage, issued by the payroll accountant of the employer 
  7. Revenue stamp worth CZK 100 affixed at the application (available at the post office) 

The application is to be submitted in the Czech language version

 Deadlines for Tax Return filing

  1. An employee who does not have an obligation to file a tax return himself (e.g. he worked for one employer in the tax year only, does not claim tax reliefs and benefits  e.g. for a child)  can participate in the annual tax settlement provided by the employer. An employee have to fill in, sign and deliver " REQUEST for annual account of prepayments and tax benefits for tax period" to his/her payroll accountant  latest by February 15. This method of tax return filing can be used by employees, who have income from employment only. 
  2. Tax return filed by a taxpayer  himself must be filed by 2 April (paper form) or by 2 May electronically via a data mailbox or with an electronic signature. A taxpayer, who is an employee must ask his employer´s payroll accountant to issue a Certificate of Taxable Income  from dependant activity, the withheld tax advances and tax advantage, that is a mandatory attachment of the Tax return. He has also provide confirmation proving the relevant facts when applying for tax reliefs and benefits, including the Certificate of the Czech tax domicile.
  3. The deadline can be extended until 1 July if the tax return is prepared and filed by a tax advisor or by an attorney based on a power of attorney.

Annual tax reliefs and allowances for the year 2023

Tax relieves

Amount/year

Conditions

Required documents

Taxpayer relief

30 840 CZK
 (2570 CZK/ month)

Applicable for everyone also for non-residents

No confirmation needed

Student relief

4 020 CZK

Until the age of 26 or 28 for PhD students (also for non-residents)

Confirmation of study for the whole year

Spouse relief

24 840 CZK

The spouse´s income is lower than 68 000 CZK (excluding social security benefits e.g. parental benefits)

Confirmation of spouse´s employer or signed Affidavit if the spouse is not employed

Allowance on children

1. - 15 204 CZK
2. - 22 320 CZK
3. - 27 840 CZK

The child is living with the taxpayer in the common household

Birth certificate of the child, confirmation of other parent´s employer that he/she doesn´t apply the same allowance or Affidavit

Relief on child´s placement to the kindergarten

17 300 CZK

The child is living with the taxpayer in the common household

Confirmation about payments to kindergarten

Disability relief

a) 2 520 CZK
 b) 5 040 CZK
c) 16 140 CZK

The taxpayer is recognized as disabled, amount depends on the degree of disability

Confirmation about the grade of your disability

Personal deductions from the tax basement for the year 2023 
(Income Tax Act Section 15)

Tax base deduction

Deductable amount/year

Conditions

Required documents

Donation for charitable purposes, incl. blood donation

Max. 15% of tax basement
3 000 CZK for blood donation

At least 2% of tax basement, minimum amount is 1000 CZK

Confirmation of the gift donated (contract, confirmation of an recipient of a gift), confirmation of a blood donation

Mortgage interests

Max CZK 300,000 / Max CZK 150,000 per a household (for loans concluded from 1 January 2021)

Contract with the bank, to finance the taxpayer's permanent  housing

Confirmation of provided bank credit for housing needs and of the amount of interests from this bank credit

Pension insurance contributions

Max. 24 000 CZK

Payment of insurance for at least 5 years and simultaneously not withdrawn earlier than in 60 years of age

Confirmation of paid amounts for pension insurance, supplementary insurance and additional pension savings

Life insurance contribution

Max. 24 000 CZK

Payment of insurance for at least 5 years and simultaneously not withdrawn earlier than in 60 years of age

Confirmation of paid amounts for private life insurance

Membership fee to the Trade union organisation

1,5% of taxable income, max 3000 CZK

Membership in the Trade union organization

Confirmation on membership fees paid

Expenses for exams for additional education

Max 10 000 CZK

In accordance with the law on recognition of the Results of further education

Confirmation of paid remuneration for further education

How to calculate your net salary/wage  and the labour costs of your project

The basis for the calculation is your gross monthly salary/wage as set out in your employment contract with your employer.
Download the excel spreadsheet →  which includes the formulas for how it is calculated. This example is only a simplified one, your situation may be more complex so it is advisable to ask your payroll accountant

Useful links and information  

Glossary

Income tax from dependent activity

daň z příjmu ze závislé činnosti

Tax office, local branche (Territorial office)

Finanční úřad, územní pracoviště

tax resident/ non-resident

daňový resident/ nerezident

Certificate of the tax-payer´s residence

Potvrzení o daňovém domicilu

tax period

zdaňovací období

INCOME Tax return by individuals

PŘIZNÁNÍ k dani z příjmů fyzických osob

DECLARATION of the taxpayer liable to personal income tax from dependent activity

PROHLÁŠENÍ poplatníka daně z příjmu fyzických osob ze závislé činnosti

REQUEST for annual account of prepayments and tax benefits for tax period

ŽÁDOST o roční zúčtování záloh a daňového zvýhodnění za zdaňovací období

CERTI FICATE of the taxable incomes from dependent activity, the withheld tax advances and tax advantage

POTVRZENÍ o zdanitelných příjmech ze závislé činnosti, sražených zálohách na daň z těchto příjmů a daňovém zvýhodnění

Tax reliefs, allowances

slevy na dani

non-taxable amounts of the tax base

nezdanitelné části základu daně

personal tax allowance (Taxpayer relief)

základní sleva na poplatníka

personal tax allowance  for the student  (Student´s relief)

sleva na studenta

residence address

adresa bydliště

personal identification number

rodné číslo

common household

společně hospodařící domácnost

a spouse

manžel/manželka

tax benefit for a child (allowance for a child)

daňové zvýhodnění na dítě

tax allowance for child placement in the organization of preschool age children care

sleva za umístění dítěte v předškolním zařízení

 

 

 

Aktualizováno: 14.5.2024 15:45, Autor: Anna Mittnerová

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