Annual tax settlement in 2026
Author
Published
February 10, 2026
Share the article
Employees who earned income from dependent activities in 2025 can ask their employer to perform an annual tax settlement (RZD). The article clearly explains: who is entitled, who must file a tax return, what are the deadlines, what documents must be submitted, and when will the overpayment or underpayment be settled.
When does the obligation to pay income tax for 2025 arise?
The obligation to pay income tax arises for a natural person if their taxable income for 2025 exceeds the legally established limit, namely half of the non-taxable part of the tax base.
Non-taxable part of the tax base per taxpayer for 2025: 5 753,79 €
The threshold for the obligation to pay tax (1/2 NČZD): 2 876,90 €
The obligation may also arise if income did not exceed this threshold, but the taxpayer reported a tax loss for 2025, or was requested by the tax administrator to file a tax return.
What tax settlement options does an employee have?
If an individual had income exclusively from dependent activity in 2025, they have two options.
Option 1: ask the employer to perform an annual tax settlement.
Option 2: file a personal income tax return - type A separately (voluntary, even if it meets the conditions for RZD).
We will help you with your tax return.
Leave it to us. Preparation, checking and submission of documents quickly and reliably.
Who can request an annual tax settlement for 2025 (in 2026)
The annual tax settlement is regulated by Act No. 595/2003 Coll. on Income Tax. It can be requested in particular by employees who, during 2025, earned income from dependent activities pursuant to Section 5 of the Act, i.e., for example, income from employment under an employment contract or from agreements.
Employees who, in addition to income from employment, also received other income may also be entitled to an annual statement, if this income was subject to withholding tax pursuant to Section 43 of the Act and the withheld tax is not considered an advance payment for tax (i.e. the tax is finally settled). A typical example is some royalties from which the tax was withheld directly by the payer.
At the same time, only those who are not obliged to increase their tax base can apply for RZD (e.g. in certain situations related to the application of tax benefits for supplementary pension savings or for old-age pension savings until 31 December 2016 and subsequent early withdrawal or termination of the savings).
When annual settlement is not possible and the employee must file a tax return
If, in addition to employment income, an employee has also earned other taxable income that is not subject to withholding tax (for example, income from a trade, from renting, from selling real estate, from capital assets, etc.), annual settlement with the employer is not possible. In such a case, it is necessary to file a separate tax return.
How and when to ask your employer for an annual statement (deadline: February 16, 2026)
The employee applies for the annual tax settlement for 2025 on the prescribed form:
Form name: Application for annual settlement of advance payments for income tax from dependent activities for the tax period of 2025
Deadline for delivery of the application to the employer: no later than 16. 02. 2026
The request can be delivered in paper form or electronically (e.g. by email), according to the agreement between the employee and the employer.
It is important that, together with the application, the employee must also submit all the documents necessary for the correct execution of the RZD. If the documents are not submitted, the employer will not perform the annual settlement, even if the application was submitted on time.
The most common documents attached to the application
The scope of documents depends on what tax benefits the employee is claiming.
Child tax bonus: usually the child's birth certificate (or a document depending on the specific situation).
Tax bonus on interest paid: bank confirmation of the amount of interest paid.
Tax-free portion for spouse: confirmation of the income of the spouse.
Tax-free portion for supplementary pension savings or a pan-European personal pension product: confirmation of payment of contributions (maximum of €180 per year).
If an employee had income from dependent employment from multiple employers in 2025, he or she must also provide the employer from whom he or she is applying for a RZD with certificates of taxable income from all other employers.
Confirmations from previous employers: important deadlines in February 2026
A significant change from practice: if an entrepreneur sends an invoice via Digital Postman and it is in the correct format, does not require the recipient's consent. This also applies during the voluntary phase in 2026.
The condition is that the customer has a valid Peppol ID (practically the address for delivering invoices).
By when must the employer make the annual tax settlement (deadline: March 31, 2026)
The employer is obliged to complete the annual tax settlement for 2025 no later than March 31, 2026. Since this date falls on a working day in 2026, the deadline is not extended.
After performing the RZD, the employer also has other obligations towards the employee.
Until 15. 04. 2026: issue a tax payment receipt for the purpose of remitting the share of tax paid (2 % / 3 %), if the employee requested it in the application.
Until 30. 04. 2026: hand over the RZD document for the 2025 tax period to the employee.
Until 10. 03. 2026: issue a certificate of taxable income even to those employees who did not apply for a RZD.
Annual settlement result: overpayment, underpayment or zero
During the annual settlement, the employer will compare the tax advances withheld during 2025 with the resulting tax calculated in the RZD.
Tax overpayment: if the amount of advance payments withheld was higher than the calculated tax.
Tax arrears: if the amount of withheld advances was lower than the calculated tax.
Result zero: if the advances are equal to the calculated tax.
When will the employee receive the overpayment (deadline: by May 31, 2026)
If an employee incurs an overpayment of tax, the employer is obliged to return it after performing the RZD no later than when settling the salary for April 2026, i.e. no later than May 31, 2026.
Along with the overpayment, the employer will also pay the amounts to which the employee was entitled, in particular the tax bonus for the child/children or the tax bonus for interest paid, always only up to the amount of the legal entitlement.
How is the underpayment resolved (from €5 mandatory, up to €5 depending on the situation)
If a tax arrears exceeding €5 arise in the annual settlement, the employer will deduct it from the salary no later than the end of 2026.
If the underpayment is €5 or less, the employer may withhold it, especially in cases where the employee has claimed a child tax bonus or a tax bonus on interest paid. The employer shall remit the underpayment thus withheld to the tax administrator within the nearest statutory deadline for the payment of tax advances.
Overview of deadlines - annual tax settlement in 2026
| Deadline | Employee's obligation | Employer's obligation |
|---|---|---|
| until 05. 02. 2026 | Ask an employer who does not perform RZD for a certificate of taxable income for 2025 | — |
| until 10. 02. 2026 | — | Issue a certificate of taxable income to employees who applied by 05. 02. 2026 |
| until 16. 02. 2026 | Submit an application for the implementation of the RZD for 2025, including all annexes | — |
| until 10. 03. 2026 | — | Issue and deliver a certificate of taxable income to employees who are not subject to RZD |
| until 31. 03. 2026 | — | Perform annual tax settlement for 2025 |
| until 15. 04. 2026 | — | Issue a receipt for payment of tax for remittance 2 % / 3 % (if requested) |
| until 30. 04. 2026 | — | Issue and deliver a confirmation of the execution of the RZD for the year 2025 |
| until 31. 05. 2026 | — | Pay out overpayment from RZD, including tax bonuses and employee bonuses |
| until 31. 12. 2026 | — | Withdraw the underpayment from RZD (if any) |