Czechia
Eastern Europe · CZ · 91 treaties
What are the main tax rates in Czechia?
Czechia has a 23% top personal income tax rate and a 21% corporate tax rate. Capital gains are taxed at 0%, while dividend withholding tax is 35%.
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 |
Common questions
- How long does it take to become a tax resident in Czechia?
- Tax residency in Czechia is established after 183 days.
- Does Czechia have a worldwide tax system?
- Yes, Czechia operates a worldwide tax system.
- What is the standard VAT rate in Czechia?
- The standard VAT rate in Czechia is 21%.
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 (102)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 5% | 10% |
| Andorra | 10% | 0% | 10% |
| Armenia | 10% | 10% | 10% |
| Australia | 15% | 10% | 10% |
| Austria | 10% | 0% | 5% |
| Azerbaijan | 8% | 10% | 10% |
| Bahrain | 5% | 0% | 10% |
| Bangladesh | 15% | 10% | 10% |
| Barbados | 15% | 5% | 10% |
| Belarus | — | — | 5% |
| Belgium | 15% | 10% | 5% |
| Bosnia and Herzegovina | — | — | — |
| Botswana | 5% | 7.5% | 7.5% |
| Brazil | 15% | 15% | 25% |
| Bulgaria | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Chile | 15% | 10% | 10% |
| China | 10% | 7.5% | 10% |
| Colombia | 25% | 10% | 10% |
| Croatia | 5% | 0% | 10% |
| Cyprus | 5% | 0% | 10% |
| Denmark | 15% | 0% | 10% |
| Egypt | 15% | 15% | 15% |
| Estonia | 15% | 10% | 10% |
| Ethiopia | 10% | 10% | 10% |
| Finland | 15% | 0% | 10% |
| France | 10% | 0% | 10% |
| Georgia | 10% | 8% | 10% |
| Germany | 15% | 0% | 5% |
| Ghana | 6% | 10% | 8% |
| Greece | — | 10% | 10% |
| Hong Kong S.A.R. | 5% | 0% | 10% |
| Hungary | 15% | 0% | 10% |
| Iceland | 15% | 0% | 10% |
| India | 10% | 10% | 10% |
| Indonesia | 15% | 12.5% | 12.5% |
| Iran | 5% | 5% | 8% |
| Ireland | 15% | 0% | 10% |
| Israel | 15% | 10% | 5% |
| Italy | 15% | 0% | 5% |
| Japan | 15% | 10% | 10% |
| Jordan | 10% | 10% | 10% |
| Kazakhstan | 10% | 10% | 10% |
| South Korea | 5% | 5% | 10% |
| North Korea | — | — | — |
| Kosovo | 15% | 0% | 10% |
| Kuwait | 5% | 0% | 10% |
| Kyrgyzstan | 10% | 5% | 10% |
| Latvia | 15% | 10% | 10% |
| Lebanon | 5% | 0% | 10% |
| Liechtenstein | 15% | 0% | 10% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 10% | 0% | 10% |
| North Macedonia | 15% | 0% | 10% |
| Malaysia | 10% | 12% | 12% |
| Malta | 5% | 0% | 5% |
| Mexico | 10% | 10% | 10% |
| Moldova | 15% | 5% | 10% |
| Mongolia | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 10% | 0% | 5% |
| New Zealand | 15% | 10% | 10% |
| Nigeria | 15% | 15% | 15% |
| Norway | 15% | 0% | 10% |
| Pakistan | 15% | 10% | 10% |
| Panama | 10% | 10% | 10% |
| Philippines | 15% | 10% | 15% |
| Poland | 5% | 5% | 10% |
| Portugal | 15% | 10% | 10% |
| Romania | 10% | 7% | 10% |
| Russia | — | — | — |
| San Marino | 10% | 10% | 10% |
| Saudi Arabia | 5% | 0% | 10% |
| Senegal | 10% | 10% | 10% |
| Republic of Serbia | — | — | — |
| Seychelles | — | — | — |
| Singapore | 5% | 0% | 10% |
| Slovakia | 15% | 0% | 10% |
| Slovenia | 15% | 5% | 10% |
| South Africa | 15% | 0% | 10% |
| Spain | 15% | 0% | 5% |
| Sri Lanka | 10% | 5% | 10% |
| Sweden | 10% | 0% | 5% |
| Switzerland | 15% | 0% | 10% |
| Syria | 10% | 10% | 12% |
| Tajikistan | 5% | 7% | 10% |
| Thailand | 10% | 10% | 15% |
| Tunisia | 15% | 12% | 15% |
| Turkey | 10% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Ukraine | 15% | 5% | 10% |
| United Arab Emirates | 5% | 0% | 10% |
| United Kingdom | 15% | 0% | 10% |
| United States of America | 15% | 0% | 10% |
| Uzbekistan | 10% | 5% | 10% |
| Venezuela | 10% | 10% | 12% |
| Vietnam | 10% | 10% | 10% |
| Cameroon | 10% | 10% | 10% |
| Montenegro | 10% | 10% | 10% |
| Qatar | 10% | 0% | 10% |
| Rwanda | 10% | 10% | 10% |
| Taiwan | 10% | 10% | 10% |