Přiznání k dani z příjmů 25 5405/D (2025) — Czech Tax Return for Employees

What is DAP 25 5405/D (2025) — employees' income tax return?

In the Czech Republic most employees never file a tax return. Their employer does an annual settlement of tax (roční zúčtování) on request. You file your own return (daňové přiznání, DAP) when that isn't possible or isn't enough. Common cases are two employers at the same time, an employer that didn't settle your tax, or deductions you didn't claim through payroll. For people whose only income was employment income from Czech sources, the Financial Administration (Finanční správa) publishes this shorter two-page form, 25 5405/D, vzor č. 6, for the 2025 tax year. Tax non-residents with only Czech employment income can use it too.

Page 1 identifies you and your tax office, says whether the return is regular, corrected or supplementary, and gives your address, plus a Czech address and worldwide income if you are a non-resident. It also has the details of anyone signing for you, and a request to refund an overpayment. Page 2 does the calculation. It covers income from all employers, deductions such as gifts, mortgage interest, pension savings and life insurance, the tax, tax credits, the child tax benefit with a table of your children, and the tax already withheld.

FileIt explains each row in English with the Czech wording alongside, checks your birth numbers (rodné číslo), and works out the form's own arithmetic: the tax base rounded down to hundreds, the 15% and 23% tax, the credits, the bonus and the amount still to pay or overpaid. It prints everything into the Finanční správa PDF and saves it in your vault. FileIt doesn't file the return. You sign it and hand it in or post it to your tax office, or submit the same data electronically.

Who needs to fill out DAP 25 5405/D (2025) — employees' income tax return?

• Employees who had two or more employers at the same time in 2025, or whose employer didn't do the annual settlement.
• Employees who want to claim deductions or credits that weren't applied through payroll, such as mortgage interest, pension savings or the spouse credit.
• Parents claiming the child tax benefit for months the employer didn't apply it.
• Tax non-residents whose only income was employment income from Czech sources.
• Not people with business, rental, capital or foreign income. They use the full form 25 5405.

When to use DAP 25 5405/D (2025) — employees' income tax return

• For the 2025 tax year, after you have the income certificates from all your employers.
• By the filing deadline, normally 1 April 2026 for a paper return. An electronic return can be filed a month later.
• As a corrected return (opravné) to replace one filed before the deadline, or a supplementary return (dodatečné) after it.
• When you expect a refund, together with the refund request at the bottom of page 1.

What you need before you start

• Your birth number (rodné číslo), name, address, and the name of your regional tax office.
• The income certificate (Potvrzení o zdanitelných příjmech) from each employer, with the income, tax advances and any monthly bonuses paid.
• Receipts for deductions: gifts, the housing loan interest certificate, pension savings, life insurance, long-term investment product and long-term care insurance.
• The credits you claim and for how many months, using the amounts in the Ministry's instructions for 2025.
• Your children's names and birth numbers, and the months you claim the benefit for each.
• If the other parent also works, their employer's confirmation that they don't claim the same child benefit.
• Your bank account number and bank code, if you want an overpayment refunded.

What’s on DAP 25 5405/D (2025) — employees' income tax return

The 2025 edition has 2 pages. FileIt asks for it in 11 parts, and it is signed by Taxpayer (poplatník):

1. Tax office and type of return (Finanční úřad, typ DAP)Taxpayer (poplatník)
2. Part 1: About you (1. ODDÍL — Údaje o poplatníkovi)Taxpayer (poplatník)
3. Address in the Czech Republic and worldwide income — for tax non-residents (daňový nerezident)Taxpayer (poplatník)
4. Parts 2–4: Tax base, deductions and tax (2.–4. ODDÍL — Základ daně, nezdanitelné části, daň)Taxpayer (poplatník)
5. Part 5: Tax credits (5. ODDÍL — Uplatnění slev na dani)Taxpayer (poplatník)
6. Part 5: Child tax benefit (Tab. č. 2 — Údaje o dětech, daňové zvýhodnění)Taxpayer (poplatník)
7. Part 6: Payment of tax (6. ODDÍL — Placení daně)Taxpayer (poplatník)
8. Attachments (Přílohy DAP — počet listů)Taxpayer (poplatník)
9. Person signing for you (Údaje o podepisující osobě)Taxpayer (poplatník)
10. Request to refund an overpayment (Žádost o vrácení přeplatku)Taxpayer (poplatník)
11. Date and signature (Datum, vlastnoruční podpis)Taxpayer (poplatník)

How to fill out DAP 25 5405/D (2025) — employees' income tax return, step by step

1 Tax office and type of return

Name your regional tax office and local branch, give your birth number, and say whether the return is regular, corrected or supplementary. For a supplementary return, FileIt prints code D with the date you found the reasons for it. Say whether a tax adviser files it under a power of attorney, and give the tax year 2025.

2 Part 1: about you

Give your surname, birth surname, first names, title, and your address on the day you file, with phone, email and country. A non-resident adds the Czech address where they usually stayed, their country code and their worldwide income.

3 Parts 2 to 4: income, deductions and tax

Enter the total income from all employers (row 22). Then add the deductions: gifts, mortgage interest with the number of months, pension savings, life insurance, the long-term investment product and long-term care insurance. FileIt works out the reduced tax base, rounded down to hundreds, and the tax at 15% and 23%.

4 Part 5: credits and children

Enter the credits you claim with their months: the basic taxpayer credit, the spouse credit (with the spouse's name and birth number), and the disability and ZTP/P credits. In the children's table, list each child with their months in the right column. FileIt totals the columns. Enter the child benefit in row 46, and FileIt applies it as a credit and a bonus.

5 Part 6, attachments and refund

Enter the tax advances withheld (row 52) and any final tax. FileIt shows row 55: a plus means tax to pay, a minus an overpayment. Count the sheets of each attachment. To get an overpayment back, fill in the refund request with an address or a bank account.

6 Signature

If someone else signs for you, give their code, name and ID. Date the return and sign it by hand in the box on page 1, and on the refund request if you use it.

Common mistakes to avoid

• Using this form with income other than employment income. Business, rental, capital or foreign income needs the full return 25 5405.
• Forgetting an employer. Row 22 is the income from all employers, each with its income certificate attached.
• Claiming the child benefit for the same months as the other parent. Only one of you can claim it.
• Leaving out the number of months for mortgage interest or for the credits.
• Asking for a refund larger than the overpayment in row 55, or giving an account without the bank code.
• Forgetting to sign. An unsigned paper return isn't valid.

After you fill it out

Print the two pages, sign on page 1 (and on the refund request), and attach the income certificates and receipts.

Hand it in at your tax office or post it before the deadline. FileIt doesn't file anything for you.

If row 55 shows tax to pay, pay it by the filing deadline. An overpayment is refunded after the tax office processes the return and your refund request.

FileIt keeps the finished PDF in your vault with the rest of your 2025 tax papers.

DAP 25 5405/D (2025) — employees' income tax return: frequently asked questions

Official sources

• Blank form (PDF), published by Finanční správa České republiky (Czech Financial Administration) — Ministry of Finance form MFin 5405/D: https://financnisprava.gov.cz/assets/tiskopisy/5405-D_6.pdf
• Official instructions and guidance: https://financnisprava.gov.cz/cs/dane/danove-tiskopisy
• Edition shown on this page: 25 5405/D MFin 5405/D - vzor č. 6 (2025 tax year) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Finanční správa České republiky (Czech Financial Administration) — Ministry of Finance form MFin 5405/D or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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