Country tax profile · 2026
Czech Republic capital gains tax
How Czech Republic taxes capital gains
Taxed within general PIT base (15%/23%). Exemptions: listed securities held >3 years; annual gross securities sales under CZK 100,000; real estate held >10 years (5 if used as own home / acquired pre-2021). From 2025 a CZK 40M lifetime cap on exempt securities/share gains.
Compiled by MyNomadWorld for Czech Republic and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Czech Republic compares
57 of 197 countries we track have no capital gains tax for individuals. Czech Republic is not one of them.
Who is a tax resident of Czech Republic?
Permanent home available in Czechia, or physical presence >183 days in a calendar year.
Related Czech Republic taxes
Moving to Czech Republic?
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What is the capital gains tax rate in Czech Republic?
Taxed within general PIT base (15%/23%). Exemptions: listed securities held >3 years; annual gross securities sales under CZK 100,000; real estate held >10 years (5 if used as own home / acquired pre-2021). From 2025 a CZK 40M lifetime cap on exempt securities/share gains.