Tax Refund in the Czech Republic

A tax refund in the Czech Republic is available to most working foreigners, including Ukrainians. The employer withholds 15% income tax from wages each month, but does not always take into account deductions for children, a mortgage, or pension contributions. The difference can be refunded by filing a tax return by 1 April, or electronically by 4 May.

It is even simpler to ask the employer to carry out an annual reconciliation by 15 February: the overpayment will arrive together with the wages for March or April. Our experience shows that Ukrainians most often lose money if they worked for several employers during the year or did not claim the child tax credit. It is in these cases that the refund is usually the most substantial.

Tax refund in the Czech Republic — who is entitled and in which cases

The right to a refund arises when, during the year, more income tax was withheld than is due based on the annual result. Typical grounds are as follows:

1. employment for only part of the year or with several employers;
2. a child tax credit, if it was not applied monthly;
3. mortgage interest — up to CZK 150,000 per year under agreements concluded after 2021;
4. contributions to pension and insurance products — up to CZK 48,000;
5. donations to charitable organisations.

Since 2024, the student tax credit has been abolished, so studies no longer give rise to a right to a reconciliation.

Tax refund in the Czech Republic for Ukrainians — who may claim

A tax refund in the Czech Republic for Ukrainians is possible if you are a tax resident, that is, if you reside in the country for more than 183 days in a year. Temporary protection status or a residence permit does not affect this. In our experience, most working Ukrainians are entitled to at least partial compensation.

The child tax credit may be applied if the child lives with you in the same household. For non-residents, it is available only if at least 90% of worldwide income was earned in the country.

How to calculate a tax refund in the Czech Republic — what the amount depends on

In answering how to calculate a tax refund in the Czech Republic, we start with the formula. 15% income tax is calculated on annual income, and then the following credits are deducted:

1. the basic taxpayer credit — CZK 30,840 per year;
2. the credit for the first child — CZK 15,204, for the second — CZK 22,320, and for the third and each subsequent child — CZK 27,840;
3. the spouse credit — CZK 24,840, if the spouse cares for a child under 3 years of age and has almost no income.

The difference between the amount withheld and the amount calculated is your overpayment. If the child tax credit exceeds the amount of income tax, the state pays a tax bonus. We encounter employer errors in child tax credits more often than one might expect.

Tax return in the Czech Republic — how to file and by what deadlines

A tax return in the Czech Republic is filed on form DAP. It can be completed independently on the tax authority’s portal or entrusted to an intermediary. The return is filed with the tax office at the place of residence — in person, by post, or online using bank identification.

The following are attached to the return:

1. annual income certificates from each employer;
2. confirmation of mortgage interest;
3. pension insurance contracts;
4. documents relating to the children, with a translation into Czech.

Whether additional requests will be made depends on the completeness of the package.

How to reclaim tax on wages in the Czech Republic — step-by-step procedure

If you are looking for how to reclaim taxes in the Czech Republic, follow this procedure:

1. Request from the employer an annual certificate of income and of income tax withheld.
2. Collect the documents for the deductions.
3. Complete the return and an application for a refund of the overpayment, stating the account number.
4. File the package with the tax office.
5. Wait for the funds to be credited to the account.

If you worked for a single employer throughout the year, filing a return is not mandatory. In our practice, an annual reconciliation through the employer is the fastest way to obtain a refund of tax on wages in the Czech Republic.

Deadlines for filing a tax return in the Czech Republic — when to file and when to expect a refund

For 2025, the return had to be filed by 1 April 2026 on paper, by 4 May electronically, or by 1 July through a tax adviser. The tax office refunds the overpayment within 30 days after the filing deadline. The deadline may be missed, but a penalty may then apply, so it is better to file the return on time.

DPH refund in the Czech Republic — value added tax

VAT compensation is a separate instrument for tourists. It is not linked to income and is available only to those who permanently reside outside the EU.

How to reclaim DPH in the Czech Republic — step-by-step instructions

The procedure is as follows:

1. Make a purchase of more than CZK 2,000 in a single shop on a single day.
2. Request a tax-free receipt and present your passport.
3. Take the goods out of the EU within three months.
4. Obtain a customs stamp at the border.
5. Receive the money at the shop or through a tax-free operator.

The customs stamp must be obtained before leaving the EU; otherwise, it will not be possible to reclaim VAT.

DPH refund for Ukrainians — conditions and limitations

Ukrainians who come to the Czech Republic as tourists are entitled to VAT compensation. However, Ukrainians with temporary protection or a residence permit in the Czech Republic are regarded as EU residents, so such a refund is not available to them. We regularly see clients refused at customs for precisely this reason.

Tax Refund in the Czech Republic with the Assistance of International Law Firm "Zahist"

Income tax refund in the Czech Republic is real money that many Ukrainians simply do not receive due to unfamiliarity with the procedure. An employee with two children can recover an amount comparable to a monthly salary.

Specialists of International Law Firm "Zahist" help to:

1. calculate income tax and verify entitlement to deductions;
2. file a tax return for previous years if the deadline has not expired;
3. complete and file a tax return;
4. prepare documents concerning children and translations;
5. appeal decisions of the financial administration.

Contact us to obtain a tax refund in the Czech Republic for Ukrainians without errors or delays.