The Government of the Czech Republic has confirmed that the registration for Special Long-Term Residence for holders of Temporary Protection will reopen in 2026, with the expression of interest period running from 1 April to 30 April 2026. Applicants will need to meet relevant eligibility conditions while employers with affected employees should note key deadlines and implications to help reduce delays during the registration process.
Key eligibility conditions
The main eligibility conditions remain unchanged. Applicants must demonstrate at least two years of continuous stay in the Czech Republic under Temporary Protection and meet the minimum annual income requirement of CZK 440,000. This threshold increases by CZK 110,000 for each additional household member registered jointly with the applicant.
In addition to the income requirement, applicants must hold a valid travel document, maintain a clean criminal record and have secured accommodation in the Czech Republic. Economic self-sufficiency is another key condition, meaning applicants must not depend on the social benefits system. For minors included in the application, compliance with mandatory school attendance in the Czech Republic is also required.
Financial and tax considerations
A crucial part of the application is demonstrating financial stability and proper tax compliance in the Czech Republic. Applicants must prove that their income meets the required threshold and that their tax obligations have been duly fulfilled.
For self-employed individuals participating in the Czech flat-rate tax scheme, the relevant income levels depend on the selected tax tier. The required annual income is CZK 224,880 for Tier 1, CZK 336,600 for Tier 2 and CZK 514,800 for Tier 3.
Applicants must also ensure that they do not have any outstanding public health insurance debts as of 31 March 2026. In addition, they must not have received humanitarian benefits between 1 October 2025 and 31 March 2026.
Tax compliance will be assessed based on 2025 tax data and the applicant’s status as a Czech tax resident. For individuals applying under the flat-rate tax regime, the personal income tax obligation is considered fulfilled through the payment of the flat-rate tax.
The process will begin with an expression of interest period running from 1 April to 30 April 2026. Applicants who complete this step will then be able to proceed with formal registration between 1 October and 31 December 2026.
Important tax return deadline
Applicants who are required to file a Czech personal income tax return for 2025 should pay particular attention to the filing deadline. The return must be submitted by 4 May 2026, even if it is filed through a tax advisor. As this is an earlier deadline than the standard extended filing deadline of 1 July 2026, applicants should ensure that their tax advisors are aware of this requirement.
Further guidance from the Czech authorities is expected in the coming weeks. Given the financial and tax requirements involved, early preparation can significantly reduce the risk of delays or complications during the application process.
If you are considering applying for Special Long-Term Residence in 2026, Vialto Partners can support you with eligibility assessment, tax compliance review or application preparation.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Petra Bobková
Managing Director
Jana Zelová
Director
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