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Roční zúčtování

annual tax recalculation by the employer

What does “Roční zúčtování” mean in Czechia?

Roční zúčtování is an annual tax recalculation that your employer does for you. It is a simple alternative to filing a tax return yourself for employees.

Deadlines for 2025

Submit your application by February 16, 2026 (February 15 is a Sunday).
Form: "Žádost o roční zúčtování", vzor 4.
The employer must complete the calculation by March 31, 2026.
🔑 Any overpayment will be paid in your March salary.

Who can use this

you had one employer (or several, but one after another, not at the same time);
all employers had a signed prohlášení poplatníka (taxpayer's declaration);
you do not have other income over 20,000 CZK.

Why this is good for you

This is where you can claim tax credits that you did not use during the year. The main one is the sleva na poplatníka (taxpayer credit) of 30,840 CZK, which is given in full even if you worked only part of the year.

Important. You missed February 16 — the annual statement (roční zúčtování) will not be done. But the money is not lost: you can claim the same discounts yourself through a tax return (daňové přiznání), it just takes more work.

Examples of use

I signed the application for annual tax reconciliation.

I signed a statement for the annual tax recalculation.

You will receive the overpayment in your salary for March.

You will receive the overpayment in your March salary.

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Frequently asked questions

What is the difference between the annual reconciliation and the tax return?

Your employer will do the recalculation for you. You only need to submit an application by February 16. You submit the declaration yourself. The "Zúčtování" (tax reconciliation) is only available if you had one employer (or several employers one after another), you signed the "prohlášení" (declaration) everywhere, and you do not have other income over 20,000 CZK.

I worked for two employers at the same time. Can I apply?

No. Working for two employers at the same time with advance tax payments closes the way to tax reconciliation (zúčtování) — then you must submit a tax return (daňové přiznání).