When and how to get your tax refund

If you have paid more in advances in the past year than your actual tax liability, you are entitled to a refund of the overpayment. The Revenue has a statutory period of 30 days to repay the overpayment, starting from the date on which the overpayment officially arises.

Time limit for repayment of the overpayment

Once an overpayment has been incurred, the tax office has 30 days to repay it. This means that if you file a paper return by April 1, the overpayment should be refunded by May 2. If you file electronically by May 1, the overpayment should be refunded by June 2. And if you file your return through a tax preparer by July 1, the overpayment should be refunded by July 31. 

How to claim a refund of an overpayment

To get a refund of an overpayment, you must include a request on your tax return to which the overpayment should be sent. Without this request, the tax office will not automatically refund the overpayment.

Important notice

According to the provision (Section 155b of the Tax Code), overpayments of less than CZK 200 are not automatically refunded. Instead, this overpayment is used to pay another tax that you have to pay in the future. This simplifies the process of managing small overpayments and reduces the administrative burden for the tax authorities.