Residents
Generally, Czech tax residents are liable to declare and pay tax in the Czech Republic on their worldwide income, that is employment income, income from self-employment, rental income, investment income and capital gains, and other taxable income.
The deadlines for final tax payments are the same as for the tax return. The tax payment is transferred to the appropriate account of the tax authority under a unique tax identification number of the individual. In the case of foreigners, the tax identification number is generated by the tax authority upon registration.
Non-residents
Individuals who are Czech non-resident for tax purposes are subject to tax only on income from Czech sources.