- Income tax brackets updated
CZ
Czech Republic
CZ · CZE · #115 · 16 cities
Nomad score
63/100
Compare
Top income tax
23.0%
Worldwide system
Corporate tax
21.0%
DPH
21.0%
standard rate
Tax residency
183 days
99 tax treaties
Czech Republic tax profile
Data year: 2026
- Tax system
- Worldwide Super-gross salary concept abolished 2021. Two-rate progressive system: 15% on gross income up to 36× the annualised average wage, 23% on the excess.
- Top PIT rate
- 23.0%
- Corporate tax rate
- 21.0%
- DPH
- 21.0%
- Capital gains tax
- 15.0% No separate tax; gains are part of the PIT base (15%/23%). Securities and corporate stakes: 3–5 year holding periods for exemption; from 2026 the former CZK 40 million annual cap on exempt securities/stake sales is abolished (crypto sales still capped at CZK 40 million). Real estate: generally 10-year test for property bought from 2021. Proceeds under CZK 100,000 per tax period on share sales are exempt.
- Social security (employee)
- 11.6%
- Social security (employer)
- 33.8%
- Social security cap (annual)
- CZK 2,350,416
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 99
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CZK 0 | CZK 1,762,812 | 15.0% |
| CZK 1,762,812 | and above | 23.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if permanent home or habitual abode (183+ days) in Czech Republic
- Exit tax
- No
- CFC rules
- Yes CFC rules for entities taxed at effective rate less than 50% of Czech rate
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 1
- Extension deadline
- May 1 (electronic); July 1 (via tax advisor)
- Auto extension
- Available
Sources
- PwC Czech Republic Tax Summary (accessed Oct 9, 2026) PIT brackets, CIT 21%, DPH, social security rates and cap, withholding, residency, filing
- Ministry of Finance — double taxation agreements (accessed Oct 9, 2026) 99 income/capital treaties in force (list as of 4 February 2026)
- VZP — průměrná mzda 2026 (NV 365/2025 Sb.) (accessed Oct 9, 2026) Legislative average wage CZK 48,967/month for 2026; drives 36× PIT threshold and 48× social security cap