Tax in the Czech Republic: VAT, income tax, company tax, capital gains
21%
Czech Republic charges 21% DPH on most goods and services. The rate is verified against Financni sprava CR (Czech Financial Administration) / gov.cz on 22 September 2026; the top personal income-tax rate is 23% (2026 tax year, Finanční správa ČR (financnisprava.gov.cz)), and the headline company tax rate is 21% (Financial Administration of the Czech Republic (Finanční správa)).
DPH in Czech Republic
Value-added: DPH is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 21%
- Local name
- DPH — Value Added Tax
- Type
- VAT
- Reduced rates
- 12%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Financni sprava CR (Czech Financial Administration) / gov.cz
- Current rate since
- 1 January 2000
Income tax in Czech Republic
The top personal income-tax band is 23% for the 2026 tax year.
Company tax in Czech Republic
The headline corporate income tax rate is 21%. In effect since 1 January 2024.
Corporate income tax 21% (Act No. 586/1992 Coll., s.21) unless s.21(2)-(3) provide otherwise; 5% for basic investment funds, 0% for pension funds. Rate effective from the first day of the tax period. No small-business rate. Pillar Two (top-up tax) not checked. | Cross-check: OECD 2026: central statutory CIT 21%, combined (central+sub-central) 21%
Capital gains tax in Czech Republic
- Shares
- Taxed as ordinary income (other income, s.10 Income Tax Act) at progressive 15% / 23% (23% on the part of the base above 36x average wage) unless exempt
- Property
- Taxed as ordinary income at progressive 15% / 23% unless exempt
- Holding period
- Exempt after time test: 3 years for securities (5 years for business shares not represented by securities). From 1 Jan 2026 the CZK 40 million annual cap on the time-test exemption (in force for 2025 only) is abolished for securities and business shares; it remains for crypto-assets
Ask your AI assistant about tax in Czech Republic
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the DPH rate in the Czech Republic, and what is the source?”
- “Estimate income tax in the Czech Republic on CZK 60,000 for 2026.”
- “What is the company tax rate in the Czech Republic and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Czech Republic, answered
Questions about tax in the Czech Republic
- What is the DPH rate in the Czech Republic?
- The standard DPH (Value Added Tax) rate in the Czech Republic is 21%, verified against Financni sprava CR (Czech Financial Administration) / gov.cz on 22 September 2026. A reduced rate of 12% applies to some categories. Value-added: DPH is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in the Czech Republic?
- The top personal income-tax band in the Czech Republic is 23% for the 2026 tax year, verified against Finanční správa ČR (financnisprava.gov.cz) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in the Czech Republic?
- The headline corporate income tax rate in the Czech Republic is 21%, verified against Financial Administration of the Czech Republic (Finanční správa) on 6 October 2026. Corporate income tax 21% (Act No. 586/1992 Coll., s.21) unless s.21(2)-(3) provide otherwise; 5% for basic investment funds, 0% for pension funds. Rate effective from the first day of the tax period. No small-business rate. Pillar Two (top-up tax) not checked. | Cross-check: OECD 2026: central statutory CIT 21%, combined (central+sub-central) 21%
- How is capital gains tax charged in the Czech Republic?
- In the Czech Republic, gains are added to income and taxed at the ordinary rates, verified against Financni sprava (GFR) on 6 October 2026. On shares: Taxed as ordinary income (other income, s.10 Income Tax Act) at progressive 15% / 23% (23% on the part of the base above 36x average wage) unless exempt Holding period: Exempt after time test: 3 years for securities (5 years for business shares not represented by securities). From 1 Jan 2026 the CZK 40 million annual cap on the time-test exemption (in force for 2025 only) is abolished for securities and business shares; it remains for crypto-assets
- Can an AI assistant look up tax rates for the Czech Republic?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the DPH rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Financni sprava CR (Czech Financial Administration) / gov.cz
- Finanční správa ČR (financnisprava.gov.cz)
- Financial Administration of the Czech Republic (Finanční správa)
- Financni sprava (GFR)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put the Czech Republic next to another country in the comparison tool, or read the tax facts.
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