Europe
Czechia: tax at a glance
An EU member with a two-rate income tax of 15% and 23%, a 21% corporate tax, and generous exemptions on capital gains once assets clear a holding period.
Ways to relocate to Czechia
The residency and citizenship routes that lead here, weighed against the tax picture above.
Czech Tax Regime
Tax regime
Czech Citizenship by Declaration
Citizenship by descent
Czech Investment Residence
Residency by investment
Czech Digital Nomad Visa
Digital nomad
Czech Zivno Visa
Business & founder
The taxes
- Personal income (top)
- 23%Two rates apply: 15% up to roughly 36 times the average wage, and 23% above that. Capital income is taxed within the same base.
- Corporate income
- 21%
- Capital gains
- Taxed as income at 15% or 23%. Gains are exempt after a 3-yr holding period for securities, or 5-10-yr for real estate, capped at CZK 40m a year.
- VAT / DPH
- 21%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 11.6%
- Social security (employer)
- 33.8%
- Wealth tax
- None
- Inheritance / estate
- None as a separate tax. Inheritance is treated as income, though family transfers are exempt.
- Property tax
- A municipal immovable property tax, which roughly doubled in 2024.
- Other
- A 35% withholding tax on payments made to non-cooperative or non-treaty jurisdictions.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
There is no expatriate regime. But there is an optional separate 15% flat base for foreign investment income, and choosing it means forfeiting deductions. The real advantage here is structural, not a special regime.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.