Czech tax rules for 2026 employee job changes and tax settlements

Employees who worked for a single employer in 2026 can ask their current employer for an annual tax settlement, provided they signed a tax declaration with that employer and earned no other taxable income above CZK 20,000. Those who switched jobs sequentially during the year, also with a signed declaration, may request a settlement from the new employer, but must attach income statements from the former employer. If an employee worked for two employers simultaneously, a personal tax return must be filed.

The standard taxpayer allowance is CZK 2,570 per month (CZK 30,840 per year). When an employee is unemployed for a full month, the unused allowance creates a tax refund of CZK 2,570 for that month, which can be claimed through the annual settlement or a tax return. Examples illustrate: Ondřej, who worked for two employers during his notice period, must file a return; Dana, who started a new job after her notice period, can request a settlement from the new employer; Michal, dismissed in July and unemployed thereafter, can claim a refund from his former employer after attaching the required income statements.