Personal Tax in the Czech Republic

Overview by
Tax Base For Residents and Non-Residents
A resident is defined as an individual who stays in the Czech Republic for 183 days or more within a 12-month period. Residents are liable for tax on their worldwide income; non-residents must pay tax only on income sourced in the Czech Republic.

Tax Rate

Personal Income Tax A flat 15%
Allowable Deductions and Tax Credit
Employee's contribution to an old-age pension, a taxpayer's annual exemption, exemptions for non-working wife, disability allowance, high school / university students, etc. Tax deductions are granted for mortgage interest in Czech Republic, life and supplementary pension insurance, and gifts. Personal allowances are available for the taxpayer, her/his spouse and children.
Special Expatriate Tax Regime
Taxable income includes earnings from dependent activities including benefits in-kind (e.g. housing allowances, use of a company car for private purposes, etc.), income from business activities, and income from capital, leasing and other sources.
For detailed information, consult the Taxation Guide provided by Czechinvest.


Capital Tax Rate
Real estate tax – tax rate depends on the type, location and purpose of use of the real estate. Rates are also multiplied by a coefficient of 0.3–5, depending on the location of the property.
Inheritance and gift tax - progressive tax rate which ranges from 1% (0.5% for inheritance tax) up to 40% (up to 20% for inheritance tax).
Real estate transfer tax - flat tax rate of 3%.

Any Comments About This Content? Report It to Us.

Read more See less

No content has been posted to this folder yet.
Be the first to feature your expertise related to Personal Tax in the Czech Republic!

  • Post any content you may have that features your expertise, such as a text article with business tips, presentation, market report, etc
  • By sharing your knowledge you gain more visibility for your profile not only on but across the web

Post your content now by simply clicking on the button below.

Check these folders already populated with content posted by other users:

Click here to find out more about key benefits and instructions for contributing to the site.


Post any content you may have that features your expertise and offers valuable information to the international trade community.

The more informative content you post the more visible your will be, as your valuable content will link directly to your profile.

Check these sample pages for illustration: