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Dividend tax in Czech Republic 2026
Czech-source dividends are settled with a final 15% withholding — nothing more to file and no progression.
Foreign dividends work differently: they join the aggregate base at 15% (23% at the very top), with treaty credits for foreign withholding.
At a glance
- top rate
- 15% final (Czech payers); up to 23% for foreign dividends
- entry band
- 15% from the first koruna
- tax year basis
- Calendar year
- filing deadline
- Withheld at source for Czech payers; foreign dividends via the return
- residency basis
- Residents taxed on worldwide dividends
- regime flag
- No dividend allowance
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% final | Gross | Dividends and profit distributions from Czech companies |
| 15% / 23% scale | Gross | Foreign dividends — aggregated with other income, foreign tax credited under treaties |
| 15% final | Gross | Bank interest on savings, deposits and non-business accounts; bond interest |
| 15% / 23% scale | Net | Loan interest and business-account interest — aggregated |
Residency
Residency trigger
Czech payers withhold the final 15% before the money reaches you; foreign dividends are self-declared and taxed on the scale, so heavy foreign-dividend earners can touch 23%.
Non-resident treatment
Dividends to non-residents carry 15% withholding — 35% if the recipient lives outside the European Economic Area (EEA) in a non-treaty country.
Notes
- Silent partners' profit shares, settlement payments and liquidation surpluses follow the same 15% final withholding, after deducting acquisition cost.
- Interest on savings and deposit accounts is withheld at 15% and never enters the return.
- Without a tax treaty, unrelieved double taxation on foreign dividends can only be softened by deducting the foreign tax as an expense in the following year.
FAQ
How are dividends taxed in the Czech Republic?
Czech dividends: a flat, final 15% withheld at source. Foreign dividends: added to your income and taxed at 15%, or 23% above CZK 1,762,812.
Is there any tax-free dividend amount?
No — the 15% applies from the first koruna; only the general credits (CZK 30,840 basic) can absorb tax on scale-taxed foreign dividends.
Figures: tax year 2026, compiled from public sources. Not tax advice.