Registry entry

Czech Republic Personal Income Tax Return (Přiznání k dani z příjmů fyzických osob) — Employment/Pension Filer

The Czech Republic's annual personal income tax return, "Přiznání k dani z příjmů fyzických osob" (form 25 5405, MFin 5405), filed under zákon č. 586/1992 Sb., o daních z příjmů, by every individual taxpayer with income subject to Czech personal income tax. This schema is deliberately bounded to the single most common filer profile — a taxpayer with employment/pension income (§6 zákona) and, optionally, untaxed-at-source capital income (§8 zákona) — and models the base four-page return in full: the tax-office header and DAP-type identification, the taxpayer's own identity and residence-address blocks, non-resident/related-party declarations, the §6/§8 partial tax base lines, the non-taxable-base deductions (donations, mortgage interest, pension/life/long-term-investment/long-term-care insurance), the spouse and dependent-child tax credits, the amended-return (dodatečné DAP) last-known-tax lines, the tax-payment/withholding lines, the page-4 overpayment refund request, and the filing/signature block. It deliberately does NOT model: Příloha č. 1 (self-employment income, §7 zákona), Příloha č. 2 (rental and other income, §9/§10 zákona), Příloha č. 3 (foreign-source income tax computation, §38f zákona), Příloha č. 4 (separate tax base, §16a zákona), the accounting-statement attachment for taxpayers who keep double-entry books, or any pure arithmetic line that is a computed sum/difference of other fields already captured here (e.g. dílčí základ daně, základ daně, daň celkem, zbývá doplatit) — an agent consuming this schema is expected to derive those per the form's own printed formulas, reproduced in this document's field descriptions and VERIFICATION.md where relevant. It does not submit the return; the live source (financnisprava.gov.cz / www.mojedane.cz) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of the Czech Republic, the Ministerstvo financí, or the Finanční správa České republiky.

Registry entry

cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob

Jurisdiction
Czechia · national
Version
1.0.0
Verification
draft
Authority
Ministerstvo financí

Authoritative source 25 5405 MFin 5405 - vzor č. 30 — PŘIZNÁNÍ k dani z příjmů fyzických osob podle zákona č. 586/1992 Sb. (4-page base return, tax year 2026 edition), read together with its own field-by-field instructions 25 5405/1 MFin 5405/1 - vzor č. 34 — POKYNY k vyplnění přiznání k dani z příjmů fyzických osob, at https://financnisprava.gov.cz/assets/tiskopisy/5405-1_34.pdf

Machine access

Schema document
registry/cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

88 fields across 12 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Tax office, DAP type, and filing period

  • taxOfficeName string required

    The remaining part of the official name of the locally competent tax office (správce daně) in whose territorial district the taxpayer has their residence address at the time of filing.

    length: 0–200
  • territorialWorkplace string required

    The territorial workplace (územní pracoviště) where the taxpayer's income-tax file is held, per §13 of zákon č. 456/2011 Sb., o Finanční správě České republiky.

    length: 0–200
  • taxIdentificationNumber string optional

    Fill in only if a DIČ has been assigned. If not, use birthNumber instead; if the taxpayer has neither a DIČ nor a Czech birth number, the locally competent tax office assigns a 'vlastní číslo plátce' (VČP) to use here instead.

    length: 0–20classification: pii
  • birthNumber string optional

    The taxpayer's Czech birth number (rodné číslo), used only if no DIČ has been assigned. Taxpayers with no Czech birth number at all give their date of birth (DD.MM.RRRR) here instead, but only on a paper filing.

    length: 0–11classification: sensitive-pii
  • dapType enum required

    Type of return being filed. 'radne' (řádné) is an ordinary first-time return; 'opravne' (opravné) corrects a řádné DAP already filed before the ordinary filing deadline (both boxes are checked together in that case); 'dodatecne' (dodatečné) is filed after the ordinary deadline once the taxpayer discovers their tax/loss should have been higher or lower than declared or assessed; 'opravne-dodatecne' corrects a dodatečné DAP before the dodatečné filing deadline (both boxes checked together).

    enum: radne | opravne | dodatecne | opravne-dodatecne
  • additionalReturnReasonsDiscoveredDate date optional

    The date the taxpayer discovered the grounds for filing a dodatečné DAP, per §141 daňového řádu.

  • taxTypeDistinctionCode enum optional

    Selected only in the special filing scenarios listed in §239b, §239c, and §244 daňového řádu: A = within 30 days of a bankruptcy ruling taking effect; B = within 15 days of submitting a final report; G = insolvency, for a preceding tax period not yet filed; I = death, for the part-period ending on the day before death or a preceding unfiled period; N = within 30 days of the end of probate proceedings; O = within 15 days of submitting the liquidation-estate realization report.

    enum: A | B | G | I | N | O
  • taxTypeDistinctionEventDate date optional

    The date the triggering event (bankruptcy ruling, final report, death, end of probate, etc.) occurred, corresponding to the selected taxTypeDistinctionCode.

  • filedByTaxAdvisor boolean required

    DAP podává poradce na základě plné moci k zastupování

  • auditorVerificationRequired boolean required

    Zákonná povinnost ověření účetní závěrky auditorem

  • taxYear integer required

    Zdaňovací období (kalendářní rok)

    range: 2000–2100
  • partialPeriodFrom date optional

    Only completed when filing for part of the calendar year (e.g. under a taxTypeDistinctionCode scenario such as death or bankruptcy).

  • partialPeriodTo date optional

    Zdaňovací období — část do

Information on the taxpayer

  • surname string required

    Příjmení

    length: 0–100classification: pii
  • birthSurname string optional

    Rodné příjmení

    length: 0–100classification: pii
  • firstNames string required

    Jméno(-a)

    length: 0–100classification: pii
  • title string optional

    Titul

    length: 0–50
  • nationality string required

    Státní příslušnost

    length: 0–100
  • passportNumber string optional

    Completed only by a tax non-resident (poplatník podle § 2 odst. 3 zákona).

    length: 0–30classification: sensitive-pii

Residence addresses

  • residenceMunicipality string required

    Adresa místa pobytu v den podání DAP — obec

    length: 0–100classification: pii
  • residenceStreet string required

    Adresa místa pobytu v den podání DAP — ulice / část obce

    length: 0–150classification: pii
  • residenceHouseNumber string required

    Format: číslo popisné lomeno číslo orientační (e.g. 123/4a).

    length: 0–30classification: pii
  • residencePostalCode string required

    Adresa místa pobytu v den podání DAP — PSČ

    length: 0–20classification: pii
  • residencePhone string optional

    Telefon / mobilní telefon

    length: 0–30classification: pii
  • residenceEmail string optional

    E-mail

    length: 0–200classification: pii
  • residenceCountry string required

    Adresa místa pobytu v den podání DAP — stát

    length: 0–100
  • yearEndMunicipality string optional

    Completed only if the residence address on 31 December of the tax year differs from residenceMunicipality/Street/HouseNumber/PostalCode (the address on the day of filing).

    length: 0–100classification: pii
  • yearEndStreet string optional

    Adresa místa pobytu k poslednímu dni kalendářního roku — ulice / část obce

    length: 0–150classification: pii
  • yearEndHouseNumber string optional

    Adresa místa pobytu k poslednímu dni kalendářního roku — číslo popisné/orientační

    length: 0–30classification: pii
  • yearEndPostalCode string optional

    Adresa místa pobytu k poslednímu dni kalendářního roku — PSČ

    length: 0–20classification: pii
  • usualStayMunicipality string optional

    Completed only by a taxpayer with no bydliště (trvalý pobyt) in the Czech Republic who usually stays there.

    length: 0–100classification: pii
  • usualStayStreet string optional

    Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — ulice / část obce

    length: 0–150classification: pii
  • usualStayHouseNumber string optional

    Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — číslo popisné/orientační

    length: 0–30classification: pii
  • usualStayPostalCode string optional

    Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — PSČ

    length: 0–20classification: pii
  • usualStayPhone string optional

    Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — telefon / mobilní telefon

    length: 0–30classification: pii
  • usualStayEmail string optional

    Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — e-mail

    length: 0–200classification: pii

Partial tax base — employment and capital income

  • totalEmploymentIncome number optional

    Total income from all employers, per §6 zákona, taken from the 'Potvrzení o zdanitelných příjmech ze závislé činnosti' issued by each employer. Include Czech-source and (for a Czech tax resident, poplatník podle § 2 odst. 2 zákona) foreign-source employment income, converted to CZK.

    classification: financial
  • foreignTaxPaidOnEmploymentIncome number optional

    Foreign tax paid on the foreign-source portion of totalEmploymentIncome, by which a Czech tax resident (poplatník podle § 2 odst. 2 zákona) may reduce that income under §6 odst. 13 zákona.

    classification: financial
  • foreignSourceEmploymentIncomeNotWithheld number optional

    The portion of totalEmploymentIncome on which the payer had no obligation to withhold advance tax under §38h zákona (e.g. income from foreign diplomatic missions in the Czech Republic under §38c zákona, or other foreign-source income); used to set advance-tax instalments under §38a zákona.

    classification: financial
  • capitalIncomeTaxBase number optional

    Capital income under §8 zákona (Czech- and foreign-source, converted to CZK) not already taxed at source under §36 zákona or included in the separate tax base under §16a zákona.

    classification: financial

Non-taxable parts of the tax base

  • donationValue number optional

    Value of gifts/donations claimed under §15 odst. 1 zákona. The total must exceed 2% of the tax base (ř. 42) or at least CZK 1,000, and at most 30% of the tax base (ř. 42) may be deducted in aggregate.

    classification: financial
  • mortgageInterestPaid number optional

    Interest paid in the tax year on a building-savings loan (stavební spoření) or mortgage loan, per the lender's confirmation. Capped at CZK 300,000 (or CZK 150,000 if the housing need was acquired from 1 January 2021) in aggregate per shared household; prorated to one-twelfth of the cap per month of interest payment if paid for only part of the year.

    classification: financial
  • pensionInsuranceContributions number optional

    Contributions paid to state-subsidized supplementary pension insurance, supplementary pension savings, or pension insurance, above the monthly threshold entitled to the maximum state contribution. Capped at CZK 48,000 for the tax year in aggregate across pensionInsuranceContributions, privateLifeInsurancePremiums, longTermInvestmentProductContribution, and longTermCareInsurancePremiums (ř. 48-51), per §15 odst. 5 zákona.

    classification: financial
  • privateLifeInsurancePremiums number optional

    Premiums paid on the taxpayer's own private life insurance. Same aggregate CZK 48,000 cap as ř. 48-51 (§15 odst. 5 zákona).

    classification: financial
  • longTermInvestmentProductContribution number optional

    Assets credited by the taxpayer to a long-term investment product (dlouhodobý investiční produkt) in the tax year. Same aggregate CZK 48,000 cap as ř. 48-51 (§15 odst. 5 zákona).

    classification: financial
  • longTermCareInsurancePremiums number optional

    Premiums paid on long-term-care insurance (pojištění dlouhodobé péče). Same aggregate CZK 48,000 cap as ř. 48-51 (§15 odst. 5 zákona).

    classification: financial

Tax credits and spouse allowance

  • stayedExecutionCredit number optional

    The compensation an execution officer awarded the taxpayer when staying (zastavení) an execution whose subject was a claim not exceeding CZK 1,500 (excluding costs) that ran for at least three years before zákon č. 286/2021 Sb. took effect, per §35 odst. 4 zákona.

    classification: financial
  • basicPersonalTaxCredit number required

    The basic personal tax credit under §35ba odst. 1 písm. a) zákona. Per the instructions, this is a fixed statutory amount: CZK 30,840 for the tax year.

    range: 0–∞
  • claimSpouseAllowance boolean optional

    Whether the taxpayer claims the spouse/registered-partner tax credit under §35ba odst. 1 písm. b) zákona. Available only if the spouse/partner lives with the taxpayer in a shared household and the spouse/partner's own annual income (per §35bb zákona) does not exceed CZK 68,000.

  • spouseSurnameFirstNameTitle string optional

    Údaje o manželce (manželovi) — příjmení, jméno, titul

    length: 0–200classification: pii
  • spouseBirthNumberOrDateOfBirth string optional

    The spouse/partner's Czech birth number, or (if none was assigned in the Czech Republic) their date of birth in DD.MM.RRRR format.

    length: 0–11classification: sensitive-pii
  • spouseHasZTPPCard boolean optional

    Whether the spouse/partner holds a ZTP/P card (průkaz ZTP/P, severe-disability-with-guide-need card), which determines whether spouseAllowanceAmount corresponds to ř. 65a or ř. 65b.

  • spouseAllowanceAmount number optional

    Fixed statutory amount: if spouseHasZTPPCard is false, CZK 24,840/year (ř. 65a; CZK 2,070 for each full calendar month if claimed for only part of the year). If spouseHasZTPPCard is true, CZK 49,680/year (ř. 65b; CZK 4,140 per full calendar month if claimed for only part of the year).

    classification: financial
  • disabilityCreditDegree1Or2 number optional

    Fixed statutory amount, CZK 2,520/year (CZK 210/month), for a taxpayer awarded a first- or second-degree disability pension (invalidní důchod pro invaliditu prvního nebo druhého stupně).

    classification: financial
  • disabilityCreditDegree3 number optional

    Fixed statutory amount, CZK 5,040/year (CZK 420/month), for a taxpayer awarded a third-degree disability pension (invalidní důchod pro invaliditu třetího stupně) or an equivalent pension.

    classification: financial
  • ztppHolderCredit number optional

    Fixed statutory amount, CZK 16,140/year (CZK 1,345 for each full calendar month if claimed for only part of the year), for a taxpayer who holds a ZTP/P card.

    classification: financial

Dependent children living with the taxpayer

  • dependentChildrenDetails string optional

    One entry per dependent child living with the taxpayer in a shared household: name, Czech birth number (or date of birth, DD.MM.RRRR, if none was assigned), and the number of calendar months in the tax year each is claimed as the taxpayer's first, second, or third-and-subsequent child, with or without a ZTP/P card, per §35c zákona — collapsed here into one free-text field per the source table's own repeating rows (up to 4 children per printed row set; more are listed on an attached free sheet).

    length: 0–2000classification: pii
  • dependentChildTaxAllowance number optional

    Total dependent-child tax allowance under §35c zákona: CZK 15,204/year (CZK 1,267/month) for one child, CZK 22,320/year (CZK 1,860/month) for a second child, and CZK 27,840/year (CZK 2,320/month) for a third and each further child, doubled for a child holding a ZTP/P card, summed across all months and children in dependentChildrenDetails. Only one parent in a shared household may claim this allowance for a given child in a given month.

    classification: financial

Amended return (dodatečné DAP)

  • lastKnownTaxAmount number optional

    Only completed on a dodatečné/opravné dodatečné DAP: the last known tax amount for the tax period. If the last known amount was a tax bonus, enter it with a minus sign.

    classification: financial
  • lastKnownTaxLossAmount number optional

    Only completed on a dodatečné/opravné dodatečné DAP when the last known outcome for the tax period was a tax loss under §5 zákona, in absolute value (no minus sign).

    classification: financial

Tax payment and withholding

  • totalWithheldEmploymentTaxAdvances number optional

    Total advance tax withheld by all employers on employment income, after tax credits, per §5 odst. 4 zákona. If the employer performed an annual reconciliation (roční zúčtování), state the withheld advances net of any refunded overpayment.

    classification: financial
  • remainingAdvancesPaidByTaxpayer number optional

    Total advance tax the taxpayer paid directly during the tax year (or the filed part-period), including any overpayment applied as an advance under §154 and §155b daňového řádu.

    classification: financial
  • lumpSumRegimeAdvancesPaid number optional

    Total advances paid under §2a zákona (paušální režim, the lump-sum tax regime) during the tax year or filed part-period.

    classification: financial
  • withholdingTaxSection36Paragraph6 number optional

    For a Czech tax resident: tax withheld on income under §6 odst. 4 zákona or §10 odst. 1 písm. h) bod 1 zákona, gross of expenses, credited against tax only if all such income is included in this return.

    classification: financial
  • withholdingTaxSection36Paragraph7 number optional

    For a non-resident who is a tax resident of an EU/EEA member state: tax withheld on income under §22 odst. 1 písm. b), c), d), f) a g) bod 1, 2, 4, 5, 12 až 14 zákona, credited against tax only if all such income is included in this return.

    classification: financial
  • securedTaxWithheldByPayer number optional

    Tax secured (zajištěná daň) and withheld from a non-resident taxpayer (§2 odst. 3 zákona) by a payer under §38e zákona, including tax a public/limited partnership withheld from a partner/general partner under §38e odst. 3 písm. a) zákona.

    classification: financial
  • totalMonthlyTaxBonusesPaidByEmployer number optional

    Total monthly tax bonuses (including any tax-bonus settlement) paid to the taxpayer by their employer(s) during the tax year, per the employer's own Potvrzení.

    classification: financial
  • prepaidTaxSection38gb number optional

    Tax paid as an advance instalment of the tax liability under the conditions of §38gb zákona.

    classification: financial

Overpayment refund request

  • requestTaxOverpaymentRefund boolean optional

    Whether the taxpayer requests a refund of an overpayment on personal income tax, under §154 a §155b daňového řádu. Filed with the return, the request is treated as filed on the return's own filing deadline. A power of attorney authorizing an agent to file the DAP does not itself authorize signing this refund request.

  • refundAmount number optional

    Přeplatek na dani z příjmů fyzických osob (Kč)

    classification: financial
  • refundDeliveryMethod enum optional

    A self-employed taxpayer (podnikající fyzická osoba) may only receive the refund by bank transfer, per §155a odst. 2 písm. b) daňového řádu.

    enum: postal-address | bank-account
  • refundPostalAddress string optional

    Přeplatek zašlete na adresu

    length: 0–300classification: pii
  • refundBankName string optional

    Nebo vraťte na účet vedený u

    length: 0–200
  • refundAccountNumber string optional

    Use IBAN format for a refund to a foreign account or a foreign-currency Czech account; give the bank's BIC (SWIFT) code and address, and the account owner's exact name and address, in that case.

    length: 0–50classification: sensitive-pii
  • refundBankCode string optional

    Kód banky

    length: 0–20
  • refundSpecificSymbol string optional

    Specifický symbol

    length: 0–20
  • refundAccountOwnerName string optional

    Vlastník účtu

    length: 0–200classification: pii
  • refundAccountCurrency string optional

    Měna, ve které je účet veden

    length: 0–10

Filing and signature

  • placeOfFiling string required

    V ..... dne .....— místo

    length: 0–100
  • dateOfFiling date required

    V ..... dne ..... — datum

  • signatoryIsThirdParty boolean optional

    Whether the return is prepared and filed by someone other than the taxpayer themselves (e.g. a tax advisor or other authorized representative), gating the 'Údaje o podepisující osobě' block.

  • signingPersonCode string optional

    The signatory-type code, drawn from the code list published by the Finanční správa at financnisprava.cz (e.g. tax advisor, legal representative, guardian).

    length: 0–20
  • signingPersonName string optional

    Jméno(-a) a příjmení / Název právnické osoby

    length: 0–200classification: pii
  • signingPersonBirthDateOrRegistrationNumber string optional

    One of: the signing individual's date of birth, a tax advisor's registration-certificate number, or a signing legal entity's IČ (company identification number), collapsed into one field per the source form's own single printed line.

    length: 0–50classification: sensitive-pii
  • signingPersonRelationToLegalEntity string optional

    Completed only if the representative is a legal entity: the name of the natural person authorized to sign on its behalf, and their relationship to it (e.g. jednatel/managing director, authorized employee).

    length: 0–200classification: pii

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-08
  • maturity.level: structural-reference

Why this cycle picked up the Czech Republic's Taxes gap

This is the recurring "GovSchema Standard Research" cycle (GOV-1826). The prior CZ cycle (GOV-1819) opened the Czech Republic's Visa vertical and explicitly flagged Taxes as its strongest remaining open backlog candidate:

> "Taxes (financnisprava.gov.cz's Form 25 5405 plus its own Pokyny guide) as > a strong, larger-scope open candidate."

CATALOG.md's own "Known Gaps & Opportunities" section confirmed this was still current before authoring began: the Czech Republic stood at 3 of 6 verticals (Business Formation, DMV, Visa), with Passport and National ID confirmed dead ends (GOV-1819) and Taxes the sole open, unscreened-this-cycle candidate. This document closes that gap, giving the Czech Republic its 4th of 6 verticals.

Sources examined

  • Document (id, version): cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Ministerstvo financí (MFin, the form's own printed legal issuer — "25 5405 MFin 5405"), operated by Finanční správa České republiky (FS ČR / GFŘ), which hosts and publishes the form online.
  • Primary source (the return itself): https://financnisprava.gov.cz/assets/tiskopisy/5405_30.pdf — "25 5405 MFin 5405 - vzor č. 30," the current (2026 tax year) 4-page base return, fetched directly (HTTP 200, 678,252 bytes, no login/CAPTCHA/WAF gate) from the Finanční správa's own "Daňové tiskopisy" (tax forms) listing page, https://financnisprava.gov.cz/cs/dane/danove-tiskopisy.
  • Primary source (field-by-field instructions): https://financnisprava.gov.cz/assets/tiskopisy/5405-1_34.pdf — "25 5405/1 MFin 5405/1 - vzor č. 34," the "POKYNY k vyplnění přiznání k dani z příjmů fyzických osob" (4 pages, 222,475 bytes), fetched the same way from the same listing page. This document restates every numbered line's purpose, its statutory basis (with pinpoint § citations to zákon č. 586/1992 Sb. and zákon č. 280/2009 Sb.), and — critically for the fixed-rate personal/spouse/disability/child credits (ř. 64-68, 72) — the exact current-year Kč figures, which are not printed on the return itself.
  • Extraction method. pdfjs-dist (v3.11.174, legacy/build/pdf.js) text extraction succeeded cleanly on both PDFs (a genuine, readable text layer — no custom font encoding issue, unlike cz/mzv/zadost-o-udeleni-dlouhodobeho-viza's visa form last cycle). A separate annotation-layer check (page.getAnnotations(), filtered to subtype === 'Widget') returned zero form-field widgets across all 4 pages of the base return — this is a flat print/reference facsimile PDF, not a fillable AcroForm, consistent with the instructions' own "Postup při vyplnění DAP" preamble: the return is completed on paper in block letters or filed electronically via the authenticated www.mojedane.cz portal (Elektronická podání), never by filling this specific PDF's own form fields. Every field below was read from the base return's own printed, numbered lines and cross-checked against the corresponding "K n. oddílu" explanatory section of the instructions document.
  • Retrieved / reviewed: 2026-07-08.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Scope decision: base return only, employment/pension filer profile

The base return's own §2. oddíl (partial tax base) references four annexes by line number — Příloha č. 1 (ř. 113, self-employment income under §7 zákona), Příloha č. 2 (ř. 206/209, rental and other income under §9/§10 zákona), Příloha č. 3 (ř. 330, foreign-source income tax computation under §38f zákona), and Příloha č. 4 (ř. 414, separate tax base under §16a zákona) — each a distinct, larger, independently-numbered PDF (up to ř. 414) also published unauthenticated at financnisprava.gov.cz's own "Daňové tiskopisy" page. Modelling all four alongside the base return in one session would be a substantially larger single-session scope than any other income-tax schema in this registry (e.g. pt/at/declaracao-rendimentos-irs-modelo-3, which likewise scopes to Rosto + one Anexo, or cl/sii/formulario-22, scoped to the salaried-employee/pensioner case only).

This document therefore models the base return only, for the filer profile that needs none of the four annexes: an employment- and/or pension-income taxpayer (§6 zákona) with, optionally, capital income not taxed at source (§8 zákona, ř. 38 — a line directly on the base return, not an annex reference). Left out, as open backlog candidates for a future cycle: Příloha č. 1 (self-employment), Příloha č. 2 (rental/other income), Příloha č. 3 (foreign-source tax computation), Příloha č. 4 (separate tax base), and the mandatory accounting-statement attachment for taxpayers who keep double-entry books (irrelevant to a non-self-employed filer).

Scope decision: computed lines excluded

Per this registry's established treatment of income-tax schemas elsewhere (pt/at/declaracao-rendimentos-irs-modelo-3, cl/sii/formulario-22, the ZA SARS ITR14 family), a line that is a pure arithmetic function of other lines already captured as fields is not itself modelled as a field — an agent consuming this schema is expected to derive it, per the form's own printed formula (reproduced in this schema's own field descriptions where the formula matters, and restated below for completeness):

| Line(s) | Formula (per the form / Pokyny) | Why excluded | |---|---|---| | ř. 34 | ř. 31 − ř. 33 | pure arithmetic of totalEmploymentIncome/foreignTaxPaidOnEmploymentIncome | | ř. 36 | = ř. 34 | pure transcription | | ř. 41 | ř. 37 + ř. 38 + ř. 39 + ř. 40 (37/39/40 out of scope, see above; only capitalIncomeTaxBase (ř. 38) applies in this schema's scope) | pure arithmetic | | ř. 42, 45 | ř. 36 + max(ř. 41, 0); ř. 42 − ř. 44 (ř. 44, loss carryforward, is a business-only concept out of this schema's employment/pension scope) | pure arithmetic | | ř. 54-58, 60 | sums/roundings/statutory-rate application of ř. 46-53 and ř. 45 | pure arithmetic / rate table, no new input | | ř. 61 | = ř. 41, absolute value | pure transcription | | ř. 70, 71, 73-77 | sums/caps of ř. 62-69b and ř. 72 against ř. 60/71 | pure arithmetic | | ř. 79, 80, 82, 83 | transfers/differences of ř. 77/77a/61 against ř. 78/81 | pure arithmetic, amended-return-only | | ř. 91 | ř. 77 − ř. 77a − ř. 84 − ř. 85 − ř. 86 − ř. 87 − ř. 87a − ř. 88 + ř. 89 − ř. 90 | pure arithmetic, the return's own final balance |

Lines ř. 32, 43, 59, 69, 69a, 69b are themselves printed "Neobsazeno" (unoccupied/reserved) on the form and carry no content at all.

Field-by-field source mapping

  • Form header (tax office, territorial workplace, DAP type/distinction code, tax-advisor/auditor flags, tax year, partial period) → taxOfficeName through partialPeriodTo. dapType's four values (radne/opravne/dodatecne/opravne-dodatecne) follow the Pokyny's own ř. 03 explanation of which boxes are checked together for each scenario. taxTypeDistinctionCode's six-letter enum (A/B/G/I/N/O) is copied verbatim from the Pokyny's own ř. 04 explanation, each letter's own §-citation preserved in the field description.
  • ř. 01-02 (DIČ / rodné číslo) → taxIdentificationNumber / birthNumber, both optional per the Pokyny's own fallback chain (DIČ, else rodné číslo, else an office-assigned VČP) — documented in taxIdentificationNumber's own description rather than modelled as a third field, since a VČP is assigned by the tax office, not chosen by the taxpayer.
  • ř. 06-11 (surname, birth surname, first names, title, nationality, passport number) → surname through passportNumber. passportNumber is required: false with a description noting it applies only to a tax non-resident, since the base form has no separate resident/non-resident boolean field to requiredWhen against (residency is inferred from other context, e.g. whether nonResidentCountryCode is completed) — the same disclosed-ambiguity treatment this registry used for cz/mzv/zadost-o-udeleni-dlouhodobeho-viza's own conditionally-applicable, ungated fields.
  • ř. 12-18 (residence address at filing date) → residenceMunicipality through residenceCountry, all required except phone/email (marked optional on the form itself).
  • ř. 19-22 (residence address at calendar year end, if different) → yearEndMunicipality through yearEndPostalCode, all optional — the Pokyny states this block is completed "pouze v případě, že adresa...je rozdílná" (only if different), with no separate gating boolean on the form.
  • ř. 23-28 (usual-stay address in the Czech Republic, for a taxpayer with no Czech domicile) → usualStayMunicipality through usualStayEmail, all optional for the same reason.
  • ř. 29-30 (non-resident country code, worldwide income, related-party transactions) → nonResidentCountryCode through transactionsWithForeignRelatedParties. As with the visa document's own coded fields, the Pokyny states the code list is published at financnisprava.cz but does not itself specify which standard (e.g. ISO 3166-1) applies, so nonResidentCountryCode is modelled as a plain string with a generous maxLength, not a pattern.
  • ř. 31, 33, 35 (employment income, foreign tax paid on it, foreign income not subject to withholding) → totalEmploymentIncome, foreignTaxPaidOnEmploymentIncome, foreignSourceEmploymentIncomeNotWithheld.
  • ř. 38 (capital income tax base, §8 zákona) → capitalIncomeTaxBase — the one §-income-category line that sits directly on the base return rather than requiring an annex.
  • ř. 46-51 (donation value, mortgage/building-savings interest, pension contributions, life insurance, long-term investment product, long-term care insurance) → donationValue through longTermCareInsurancePremiums. Each field's description reproduces the Pokyny's own cap (e.g. the shared CZK 48,000 aggregate cap across ř. 48-51, per §15 odst. 5 zákona; the 2%-of-tax-base/CZK-1,000 floor and 30%-of-tax-base ceiling on donations).
  • ř. 62a, 64 (stayed-execution credit, basic personal credit) → stayedExecutionCredit, basicPersonalTaxCredit — the latter required: true since every taxpayer is entitled to it, with the fixed CZK 30,840/year statutory amount quoted directly from the Pokyny (the return itself prints no amount, only the line label and §-citation). Line 62 (slevy za zaměstnávání osob se zdravotním postižením — an employer hiring-disabled-workers credit) and ř. 63 (§35a/35b investment-incentive credit) are out of this schema's employment/pension-filer scope (both are business-owner-specific reliefs) and are not modelled.
  • Tab. č. 1 + ř. 65a/65b (spouse/registered-partner identity and credit) → claimSpouseAllowance (a gating boolean this schema introduces, since the form itself has no single box for "claiming this credit," only the presence of the Tab. č. 1 data and a ř. 65a/65b amount) through spouseAllowanceAmount. spouseHasZTPPCard plus one shared spouseAllowanceAmount field collapse the form's own two mutually-distinct amount lines (65a for a spouse without a ZTP/P card, 65b for one who holds one) into a single amount field whose applicable line and current CZK 24,840/49,680 per-year (or CZK 2,070/4,140 per-month, prorated) figures are fully documented in the field's own description — chosen over two separate always-present fields because a taxpayer completes at most one of 65a/65b per the Pokyny's own explanation, never both simultaneously for the same spouse.
  • ř. 66-68 (disability credits: 1st/2nd-degree pension, 3rd-degree pension, ZTP/P card) → disabilityCreditDegree1Or2, disabilityCreditDegree3, ztppHolderCredit — kept as three independent optional fields (not collapsed) because, unlike the spouse credit, the Pokyny does not state these are mutually exclusive: a taxpayer with a 3rd-degree disability pension and a ZTP/P card can claim both ř. 67 and ř. 68 concurrently.
  • Tab. č. 2 (dependent children table: name, birth number, months claimed per child/tier/ZTP-status) → dependentChildrenDetails, collapsing the table's repeating rows (up to 4 printed, more on an attached free sheet per the Pokyny) into one free-text field — the same treatment this registry uses elsewhere for small repeating tables (e.g. cz/mzv/zadost-o-udeleni-dlouhodobeho-viza's own childrenDetails).
  • ř. 72 (dependent-child tax allowance) → dependentChildTaxAllowance, with the current CZK 15,204/22,320/27,840 per-year tiered rates (doubled for a ZTP/P-card-holding child) quoted from the Pokyny directly into the field description, since — like the spouse and disability credits — the return itself prints no amount, only the §-citation.
  • ř. 78, 81 (last known tax / last known tax loss, amended-return-only) → lastKnownTaxAmount (requiredWhen dapType is dodatecne or opravne-dodatecne), lastKnownTaxLossAmount (optional, since a taxpayer amending from a tax position, not a loss position, leaves this one blank per the Pokyny's own "jinak tento řádek proškrtněte" instruction).
  • ř. 84-90 (withheld employment-tax advances, taxpayer-paid advances, lump-sum-regime advances, §36(6)/(7) withholding, secured tax, monthly tax bonuses paid, prepaid tax under §38gb) → totalWithheldEmploymentTaxAdvances through prepaidTaxSection38gb.
  • Page 4 header (overpayment refund request) → requestTaxOverpaymentRefund through refundAccountCurrency. refundDeliveryMethod's two values map to the form's own two delivery options ("Přeplatek zašlete na adresu" / "nebo vraťte na účet"); the Pokyny's own note that a self-employed taxpayer (podnikající fyzická osoba) may only be refunded by bank transfer, per §155a odst. 2 písm. b) daňového řádu, is preserved in refundDeliveryMethod's description rather than enforced as a hard constraint, since this schema's scope excludes self-employment status as a modelled field.
  • Page 4 signature block (place/date of filing, third-party signatory details) → placeOfFiling through signingPersonRelationToLegalEntity. signingPersonBirthDateOrRegistrationNumber collapses the form's own single printed line ("Datum narození / Evidenční číslo osvědčení daňového poradce / IČ právnické osoby") into one field, since the form itself prints these three alternatives on one shared line, not three separate boxes.
  • Přílohy DAP checklist (page 4, attachment-count table) → the 11 documents[] entries with a category: supporting-evidence, each requiredWhen its corresponding declared amount/dependent-return-type field is present — e.g. employerIncomeCertificate requiredWhen totalEmploymentIncome greaterThan 0. Checklist rows tied to out-of-scope annexes (accounting statements, the Příloha 1-4 fields themselves, the double-taxation-exclusion list under §38f odst. 10 zákona) are not modelled, consistent with the base-return-only scope decision above.

Mock-data test run

Per the issue's phase-4 instruction to test-run the schema with valid mock data, a one-off Node.js script (not committed to the repo) implementing the same equals/in/greaterThan/greaterThanOrEqual/all/any/not Condition grammar as GSP-0013 checked every type/required/ requiredWhen/validation constraint and every documents[].requiredWhen in schema.json against four scenarios:

`` OK Scenario 1: single employed taxpayer, small donation, bank refund OK Scenario 2: married w/ spouse+2 children, amended return, tax advisor FAIL Negative control: missing refundAccountOwnerName while bank-account refund (expected FAIL) - MISSING required field: refundAccountOwnerName - MISSING required document: employerIncomeCertificate FAIL Negative control 2: claimSpouseAllowance=true but missing spouse fields (expected FAIL) - MISSING required field: spouseSurnameFirstNameTitle - MISSING required field: spouseBirthNumberOrDateOfBirth - MISSING required field: spouseHasZTPPCard - MISSING required field: spouseAllowanceAmount - MISSING required document: employerIncomeCertificate ``

Scenario 1 exercises the single-filer path (donation deduction, bank-account refund, employer-certificate document requirement). Scenario 2 exercises the amended-return path (dapType: dodatecne gating lastKnownTaxAmount and the reasonsForAdditionalReturnDocument), the spouse-allowance block, the dependent-children collapsed-table field, and the third-party-signatory block. The two negative controls confirm the evaluator actually enforces requiredWhen on both fields and documents (correctly reporting a missing bank-account-owner name, and correctly reporting every spouse-block field as missing once claimSpouseAllowance is true) rather than trivially passing everything. (Both negative-control payloads also correctly flag employerIncomeCertificate missing, since neither includes a documents object at all — expected, and consistent with the primary point each negative control targets.) No defects were found in the schema itself.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/schema.json ok registry/cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/schema.json

$ node tools/validate-ajv.mjs registry/cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/schema.json ok registry/cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/schema.json [v0.3] ```

The full registry continues to validate after this addition (see PR for the exact before/after document counts).

What is NOT modelled (out of scope), and why

  • Příloha č. 1 (self-employment/business income, §7 zákona, up to ř. 113) — a distinct, larger, independently-published PDF; left as an open backlog candidate.
  • Příloha č. 2 (rental income under §9 zákona and other income under §10 zákona, up to ř. 209/206) — same reason.
  • Příloha č. 3 (foreign-source income tax computation under §38f zákona, up to ř. 330) — same reason.
  • Příloha č. 4 (separate tax base under §16a zákona, up to ř. 414) — same reason.
  • The mandatory accounting-statement attachment for taxpayers who keep double-entry books (účetní závěrka, per §18 odst. 1 zákona č. 563/1991 Sb.) — inapplicable to this schema's non-self-employed filer scope.
  • ř. 62 (employer's credit for employing disabled workers, §35 odst. 1 zákona) and ř. 63 (§35a/§35b investment-incentive credit) — both business-owner-specific reliefs, out of this schema's employment/pension scope.
  • ř. 44 (loss carryforward) — a business-income concept (losses arise under §7 zákona, out of this schema's scope) requiring its own separate attachment per §34 odst. 1 zákona.
  • Every pure computed/arithmetic line — see the table above.
  • The office-only "Otisk podacího razítka finančního úřadu" (tax office's own filing-stamp box, printed on pages 1 and 4) — completed by the tax office, not the taxpayer.

Scope and jurisdiction notes

  • This is the Czech Republic's first Taxes-vertical document, giving it 4 of its 6 verticals (Business Formation, DMV, Visa, Taxes); Passport and National ID remain confirmed dead ends per GOV-1819.
  • id uses mf (Ministerstvo financí, the form's own printed "MFin" issuer code) as the authority-directory segment, distinct from cz/mzv, cz/md, and cz/mpo already in the registry — the same authority/operatedBy split this registry uses for pt/at (Ministério das Finanças, operated by Autoridade Tributária e Aduaneira).
  • id's own slug, priznani-k-dani-z-prijmu-fyzickych-osob (ASCII-folded from "Přiznání k dani z příjmů fyzických osob"), is the return's own official title, consistent with this registry's existing CZ naming (zadost-o-udeleni-dlouhodobeho-viza, zadost-o-zapis-silnicniho-vozidla, jednotny-registracni-formular-fyzicka-osoba).
  • Conditional requiredness uses requiredWhen (GSP-0013), targeting spec v0.3, the same as every other CZ document in this registry. No crossFieldValidation rules were added: unlike this registry's other CZ documents (which each compare two always-required date fields), this return has no pair of always-present fields where a direct compare rule would be safe to apply unconditionally — every date/amount pair here is itself conditionally present.
  • Amounts are modelled as plain number fields in whole CZK, per the Pokyny's own instruction ("Částky...uveďte v celých Kč"), with the unit noted in each field's own label/description rather than a separate currency sub-field — the same convention pt/at/declaracao-rendimentos-irs-modelo-3 and cl/sii/formulario-22 use for their own local-currency amounts.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-08 (6 months). Because status remains draft (this document was authored from the canonical PDF form and its own instructions but has not been checked against a live www.mojedane.cz electronic filing), a future review should prioritize: confirming the tax year's own statutory Kč figures for the fixed-rate credits (ř. 64-68, 72) have not changed for the following tax year, and re-screening whether any of Příloha č. 1-4 has become a tractable single-session candidate.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Ministerstvo financí or any government. The authoritative source is always the live government form and its official instructions.