Czechia
Eastern Europe · CZ · 91 treaties
Tax profile
| Corporate income tax | 21% |
| Withholding — dividends | 35% |
| Withholding — interest | 35% |
| Withholding — royalties | 35% |
| VAT / GST (standard) | 21% |
| Personal income (top rate) | 23% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Digital Nomad Visa (Program for Remote IT and Other Professionals) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having a residence in Czechia defined as a permanent home where circumstances indicate an intention to stay permanently
- having a habitual abode in Czechia, defined as staying in Czechia for at least 183 days in the relevant calendar year (continuous or in several periods, each commenced day counted)
Tax residency is based on residence or 183+ days, so it generally ends by ceasing to have a permanent home and dropping below the 183‑day threshold, often combined with becoming resident elsewhere; there is no exit tax or special formal exit procedure, but the individual must be able to prove non‑residency and satisfy final‑year tax obligations.
Source: Czech Ministry of Finance / Public Administration Portal (gov.cz)
Tax treaty network (97)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.