'%3e%3cpath%20fill='%23eee'%20d='M0%200h512v256l-265%2045.2z'/%3e%3cpath%20fill='%23d80027'%20d='M210%20256h302v256H0z'/%3e%3cpath%20fill='%230052b4'%20d='M0%200v512l256-256L0%200z'/%3e%3c/g%3e%3c/svg%3e)
Czech Republic tax guide 2026
The Czech Republic runs one of Europe's simplest personal systems: 15% on almost everything, 23% only above CZK 1.76 million, no inheritance tax, no gift tax within the family, and generous exemptions that let long-term investors — in shares since 2026 without any cap, and in crypto up to CZK 40 million a year — sell entirely tax-free after a 3-year hold.
- Rate range
- 15% / 23% for residents; 23% only above CZK 1,762,812 (2026)
- Key allowance
- Basic tax credit CZK 30,840 for everyone; child credits CZK 15,204 – 27,840
- Tax year
- Calendar year
- Filing deadline
- 1 April; 1 May electronic; 1 July with a tax adviser
Taxes covered
- Income tax23%
Flat 15% for most people; 23% only on income above 3 times the average wage — CZK 1,762,812 in 2026.
- Dividend tax15%
Czech dividends bear a final 15% withholding; foreign dividends go into the ordinary base at 15/23%.
- Capital gains tax0% / 15–23%
Gains are ordinary income at 15/23% — but 3-year-held securities (uncapped from 2026), small annual sales and long-held property are exempt.
- Crypto tax0% / 15–23%
Crypto held 3+ years is exempt up to CZK 40 million a year; disposals under CZK 100,000 a year are always tax-free; the rest is ordinary income — electronic-money tokens (stablecoins) are excluded from this value exemption.
- Social security11.6%
Employees pay 6.5% pension + 0.6% sickness + 4.5% health; the social part caps at CZK 2,350,416 of annual income, health never caps.
- Inheritance tax0%
Inheritance and gift taxes were abolished in 2014; inheritances are always income-tax-free, and family gifts are exempt too.
- Withholding tax15% / 35%
Standard 15% on dividends, interest and royalties to non-residents — rising to 35% for recipients outside the treaty and EEA world.
Special regimes
- 3-year securities exemption
Shares and fund units held 3+ years sell tax-free — and from 2026 the CZK 40 million cap on that exemption is gone.
- Crypto time test
Crypto held 3+ years is exempt up to CZK 40 million a year; small disposals under CZK 100,000 a year are always tax-free — electronic-money tokens (stablecoins) are excluded from this value exemption.
- No inheritance or gift tax in the family
Inheritances are always tax-free; gifts among relatives and household members are exempt too.
- Lump-sum regime for the self-employed
Qualifying sole traders can replace tax, social and health with one flat monthly payment.
Recent changes
- 2026-01The CZK 40 million annual cap on the 3-year securities exemption is abolished — large share sales after the time test are again fully exempt (the cap stays for crypto).
- 2026-01Remuneration of non-resident statutory-body members switches from final withholding to ordinary employment taxation.
- 2025-02Crypto exemptions arrive: a 3-year time test (capped at CZK 40 million a year) and a CZK 100,000 annual small-disposal exemption — electronic-money tokens (stablecoins) are excluded from this value exemption.