Czechia · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Personal income tax has two rates: 15%, and 23% on income above 36 times the average wage, which for 2026 is CZK 1,762,812 a year. Companies pay 21% corporate income tax. VAT is 21% at the standard rate with a single reduced rate of 12%. Gains on shares held for more than three years are exempt, and since 2026 that exemption has no cap; shorter holdings are taxed as ordinary income. The Financial Administration collects the taxes and runs the online filing service; social and health insurance are separate contributions, not part of income tax.
- The 23% personal rate starts at CZK 1,762,812 of annual income in 2026 (36 times the average wage).
- Corporate income tax is 21%; VAT is 21% standard and 12% reduced.
- Shares held for more than three years can be sold tax-free, with no cap since 2026.
- Financial Administration — Taxes
Financial Administration: tax filing, VAT and the control statement.
- Ministry of Finance
Ministry of Finance: tax policy and legislation.
Government portals
- gov.cz — Public Administration Portal — Guides to life situations and online services, including emergency calls and annual leave.
- Public Register and Collection of Documents — Ministry of Justice search of the commercial register and companies' filed documents.
- Financial Administration (Finanční správa) — Tax filing, VAT registration and the VAT control statement.
- Ministry of Foreign Affairs — Entry & Residence — Short-stay visas, Employee Card, EU Blue Card and residence registration.