What is Žádost o roční zúčtování (25 5457/B)?
After a tax year ends, an employee in the Czech Republic who doesn't have to file an income-tax return can ask the employer to do the annual reconciliation of tax advances and the tax benefit (roční zúčtování záloh a daňového zvýhodnění). The request is the Financial Administration's form 25 5457/B (MFin 5457/B, vzor č. 4), given to the employer you signed the Prohlášení poplatníka with.
On two pages you identify yourself and the employer, list any previous employers in the same year, claim deductions from the tax base — gifts, interest on a housing loan, pension savings, life and long-term care insurance — make the declaration that goes with mortgage interest, and claim the credit for a discontinued enforcement and the spouse credit. You can also ask to claim credits retrospectively under § 38k(7).
FileIt explains every part in English, checks birth numbers and the limits printed on the form, prints amounts right-aligned in CZK and saves the PDF in your vault. You sign it, in writing or electronically, and give it to your employer yourself.
- Who fills it
- An employee who doesn't have to file a tax return for the year
- Given to
- Your employer (plátce daně), not the tax office
- When
- After the year ends, by 15 February of the following year
- Signatures
- You sign (in writing or electronically); the employer verifies
- Edition
- 25 5457/B MFin 5457/B - vzor č. 4
Who needs to fill out Žádost o roční zúčtování (25 5457/B)?
- Employees in the Czech Republic who had only employment income for the year and signed a Prohlášení poplatníka.
- Employees who changed jobs during the year and want the last employer to settle the whole year.
- Homeowners claiming mortgage or building-savings loan interest through their employer.
- Employees paying into supplementary pension savings, private life insurance or long-term care insurance.
- Employees whose spouse had little income while caring for a child under 3.
When to use Žádost o roční zúčtování (25 5457/B)
- In January or the first half of February, for the year just ended.
- When you want deductions such as gifts or interest applied without filing a tax return.
- When you didn't sign a Prohlášení during the year and now claim credits retrospectively — with the 25 5457 for that year.
What you need before you start
- Your birth number (rodné číslo), or date of birth if you have none.
- Confirmations of income (potvrzení o zdanitelných příjmech) from any previous employers in the year.
- Donation receipts for gifts.
- The bank's or building society's confirmation of interest paid, and the address of the home.
- Confirmations from your pension fund or insurer of the contributions paid.
- The bailiff's decision on the compensation, for the enforcement credit.
- Your spouse's and children's birth numbers, for the spouse credit.
What’s on Žádost o roční zúčtování (25 5457/B)
The 2026 edition has 2 pages. FileIt asks for it in 7 parts, and it is signed by Employee (poplatník) and Employer (plátce daně):
- Tax year and you (Identifikace poplatníka)Employee (poplatník)
- Previous employers in the year (předchozí plátci daně)Employee (poplatník)
- Deductions from the tax base (Nezdanitelné části základu daně, § 15)Employee (poplatník)
- Interest on a housing loan — your declaration (§ 38k(5)(e))Employee (poplatník)
- Credit for a discontinued enforcement (Sleva za zastavenou exekuci, § 35(4))Employee (poplatník)
- Credit for a spouse (Sleva na manžela, § 35bb)Employee (poplatník)
- Signature (Podpisová část)Employee (poplatník)
How to fill out Žádost o roční zúčtování (25 5457/B), step by step
1 Za zdaňovací období
The year to reconcile, your name and birth number, and your employer's name. The form states that you are not obliged to file a tax return for that year.
2 Předchozí plátci daně
Employers you worked for earlier in the year, one after the other, with the months. Up to two rows; more on a separate sheet.
3 Nezdanitelné části základu daně
Mark X for each deduction you claim and give the amount in CZK. Savings products together may not exceed 48,000 CZK, as printed under the table.
4 Prohlášení k úrokům
For mortgage interest: tick the loans from before 2021 (limit 300,000 CZK) or from 2021 (limit 150,000 CZK), say whether anyone else claims interest on them, and give the home's address.
5 Slevy na dani
The credit for a discontinued enforcement (at most 450 CZK), and the spouse credit with your spouse's details, the months, any ZTP/P card and the children under 3.
6 Podpisová část
Your confirmation and acknowledgement, the optional request to claim credits retrospectively, and your signature with the date in the middle column. The employer verifies on the right.
Common mistakes to avoid
- Asking for the reconciliation when you have to file a tax return, for example with rental or business income.
- Asking an employer you didn't sign the Prohlášení with.
- Leaving out a previous employer in the same year.
- Claiming more than 48,000 CZK for savings products together.
- Forgetting to tick the loan type when claiming interest.
- Handing it in after 15 February.
After you fill it out
Sign the request on paper, or electronically if your employer accepts that.
Give it to payroll with the confirmations and receipts. FileIt doesn't send it to your employer or the tax office.
Keep the copy in your FileIt vault. The employer settles the difference with your pay, usually in the spring.
Fill out Žádost o roční zúčtování (25 5457/B) online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 70 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5457/B form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Žádost o roční zúčtování (25 5457/B) now — it’s freeŽádost o roční zúčtování (25 5457/B): frequently asked questions
What is the roční zúčtování?
The annual reconciliation of tax advances and the tax benefit that an employer does for an employee who asks for it and doesn't have to file a tax return.
What is the deadline?
The request is given to the employer by 15 February of the year after the tax year.
Can I claim mortgage interest this way?
Yes. You claim the amount in the deductions table and make the declaration about the loans, within the limits printed on the form, and bring the bank's confirmation.
Does this replace the Prohlášení poplatníka?
No, they work together. The Prohlášení (25 5457) claims the monthly credits; this request asks for the year-end settlement and the deductions.
Can I sign electronically?
The form says the request can be made in writing or electronically. Check what your employer accepts.
Does FileIt file it?
No. FileIt fills the official Czech PDF; you sign it and give it to your employer.
Official sources
- Blank form (PDF), published by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5457/B: https://financnisprava.gov.cz/assets/tiskopisy/5457-B_4.pdf
- Official instructions and guidance: https://financnisprava.gov.cz/cs/dane/danove-tiskopisy
- Edition shown on this page: 25 5457/B MFin 5457/B - vzor č. 4 (checked 2026-10-19).
FileIt is not affiliated with or endorsed by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5457/B 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.