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Inheritance tax in Czech Republic 2026
Inheritances carry 0% tax in the Czech Republic — for anyone, on anything, whatever the amount.
Gifts are exempt across the wider family and between household members of a year's standing; only gifts from strangers above CZK 50,000 count as taxable income.
At a glance
- top rate
- 0% on inheritances; 15/23% only on non-exempt gifts
- entry band
- 0%
- tax year basis
- Gifts, where taxable, join the year's ordinary income
- filing deadline
- Exempt receipts over CZK 5 million must be notified
- residency basis
- Inheritances exempt regardless of residence or asset location
- regime flag
- No wealth tax; annual land-and-buildings tax applies separately
Rates
Inheritances and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | All inheritances — always exempt from income tax |
| 0% | — | Gifts from spouses, children, grandchildren, parents, grandparents, siblings, nieces/nephews, aunts/uncles, in-laws |
| 0% | — | Gifts from anyone sharing your household for at least 1 year |
| 0% | — | Occasional gifts up to CZK 50,000 a year |
| 15% / 23% scale | Value | Other gifts — taxed as ordinary income |
Thresholds & allowances
- Stranger-gift thresholdCZK 50,000
Unplanned gifts under this yearly line are exempt whoever the donor is
- Notification dutyCZK 5 million
Exempt income above this must be reported to the tax office by the return deadline
Residency
Residency trigger
The exemption for inheritances is unconditional; for gifts, the relationship or household test decides, not residence.
Non-resident treatment
Foreign heirs of Czech assets pay no Czech inheritance tax; non-exempt gifts to non-residents from Czech sources fall under the ordinary income rules.
Notes
- There is no wealth tax; a modest annual tax on land and buildings applies to Czech real estate.
- The gift exemption reaches unusually far — even uncles, in-laws and long-term housemates qualify.
- Inherited property later sold uses the ordinary capital-gains exemptions (10 years for real estate, 3 years for securities).
- Penalties of up to CZK 500,000 can follow a missed CZK 5 million notification — a paperwork trap in an otherwise tax-free system.
FAQ
Does the Czech Republic tax inheritances?
No — 0% since 2014, for all heirs and all assets; only a notification is needed for amounts over CZK 5 million.
Are gifts taxed?
Not within the family or household, and not below CZK 50,000 a year from anyone; beyond that, gifts from unrelated persons are ordinary income at 15/23%.
Figures: tax year 2026, compiled from public sources. Not tax advice.