Tax Map · 加密货币税收排名

Czechia 的加密货币税

Czechia 对加密货币友好.

对于已迁往捷克共和国的税务居民个人而言，私人加密货币收益按个人所得税征收（税率在较高税率门槛以下为 15%，之后为 23%），但从 2025 年 2 月 14 日起，如果持有加密货币超过 3 年，或者年加密货币收入低于 100,000 捷克克朗，则可以完全免税，但需遵守法定限额。

“For all individuals, taxable crypto transactions must be included in the tax return under “other income from transfers for consideration” pursuant to Section 10(1)(b) of the Income Tax Act, and related expenses (purchase price, fees, etc.) may be claimed against them. You meet the value or time test. Tax exemptions that previously applied only to securities will also apply to cryptocurrencies starting February 14, 2025. Your income from crypto transactions is therefore tax-exempt if you meet the following criteria: Value test – Your income (not profit) from crypto transactions did not exceed CZK 100,000 in the calendar year. Time test – you held the cryptocurrency for at least 3 years and only then sold it, exchanged it, or used it to purchase goods.” — Finanční správa – Czech Tax Administration

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。