Czech Republic income tax

Czech Republic tax calculator

Enter your income to estimate what you would pay in Czech Republic, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Czech Republic?

Czech Republic taxes personal income at rates up to 23%. Residents are taxed on worldwide income, with double taxation credits.

Compiled by MyNomadWorld for Czech Republic and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Czech Republic digital nomad visa

Digital Nomad Programme (long-term visa; freelancers use the Zivnostenske trade-licence "Zivno" route)

• Income requirement: 1.5x the average gross annual salary announced by the Ministry of Labour (~€2,800/mo, ~€34k/yr); tied to a CZK statistic that changes yearly
• Initial length: 12 months · renewable
• Max stay: Long-term visa for stays over 90 days, up to 1 year; convertible to a long-term residence permit. Nationality-restricted (AU, BR, CA, IL, IN, JP, KR, MX, NZ, SG, TW, UK, US) and subject to annual quotas
• Tax on nomad income: Freelancers (OSVC) hold a Czech trade licence and are taxed in Czechia; employees of foreign firms remain foreign-employed
• Family / dependents: Yes

Official source: Digital Nomad Programme (long-term visa; freelancers use the Zivnostenske trade-licence "Zivno" route) · as of 2026

Capital gains, wealth & property tax

• 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.
• Wealth tax: No net wealth tax (only immovable property / real estate tax exists).

Inheritance & gift tax in Czech Republic

No inheritance tax; inheritances are fully exempt from income tax. Exempt

Corporate tax & VAT

The standard corporate profits tax is 21%.

How to become a tax resident of Czech Republic

Permanent home available in Czechia, or physical presence >183 days in a calendar year.

Banking in Czech Republic

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Czech Republic.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

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Czech Republic tax treaties

Czech Republic maintains around 90 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Czech Republic tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 38 of Czech Republic's partners:

Albania · Armenia · Azerbaijan · Bangladesh · Bosnia and Herzegovina · Botswana · Brazil · China · Colombia · Egypt · Ethiopia · Georgia · Ghana · India · Indonesia · Iran · Jordan · Kyrgyzstan · Lebanon · Mexico · Moldova · Mongolia · Morocco · Nigeria · North Macedonia · Pakistan · Philippines · Senegal · South Africa · Sri Lanka · Tajikistan · Thailand · Tunisia · Turkmenistan · Ukraine · Uzbekistan · Venezuela · Vietnam