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Capital gains tax in Czech Republic 2026
Hold shares or fund units for 3 years and the gain is tax-free — and from 2026 without the CZK 40 million annual ceiling that briefly applied in 2025.
Sales of securities up to CZK 100,000 a year are exempt regardless of holding period; taxable gains simply join ordinary income at 15/23%.
At a glance
- top rate
- 23% (within the ordinary scale) on non-exempt gains
- entry band
- 0% for 3-year-held securities and sub-CZK 100,000 annual sales
- tax year basis
- Calendar year
- filing deadline
- 1 April (1 May electronic) with the annual return
- residency basis
- Residents: worldwide gains; non-residents: Czech real estate and company shares
- regime flag
- No indexation and no rollover relief — but wide exemptions
Rates
Capital gains treatment (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Securities held 3+ years — uncapped from 2026; participations in companies need 5 years |
| 0% | — | Securities sales totalling under CZK 100,000 in the year |
| 0% | — | Non-business real estate held 10+ years; your main home after 2 years' residence (or with reinvestment) |
| 0% | — | Movable property; cars, boats and aircraft after 1 year |
| 15% / 23% scale | Gain | Everything else — taxed as ordinary income, no indexation |
Thresholds & allowances
- Small-sales exemptionCZK 100,000 a year
Total securities proceeds under this line are exempt without any holding period
- Company participations5 years
Stakes in limited liability companies and partnerships need a 5-year hold for exemption
- Loss reliefSame-type income only
Securities losses offset securities gains in the same year; participation losses give no relief
Residency
Residency trigger
Residents include non-exempt gains in the aggregate base; exempt proceeds over CZK 5 million still trigger a notification duty.
Non-resident treatment
Non-residents are always taxable on Czech real estate and shares in Czech companies; sale proceeds paid to sellers outside the European Economic Area (EEA) carry securing withholdings (10%, or 1% on investment instruments) creditable against the final bill.
Notes
- The 2025 experiment capping the 3-year securities exemption at CZK 40 million lasted one year — the cap disappeared again on 1 January 2026 for shares (it lives on for crypto).
- A home occupied under 2 years can still sell tax-free if the proceeds fund your next home.
- There is no indexation, so long-held taxable assets are taxed on paper inflation too.
- Business assets never use these exemptions — their gains are business income.
FAQ
When are share gains tax-free in the Czech Republic?
After a 3-year hold (5 years for company participations), with no cap from 2026 — or whenever your total annual securities sales stay under CZK 100,000.
How is property taxed on sale?
Tax-free after 10 years of ownership, or 2 years for your main residence; otherwise the gain lands in the ordinary base at 15/23%.
Figures: tax year 2026, compiled from public sources. Not tax advice.