π¨πΏ Czech Republic
CZ / CZE #115
Nomad Score
66.0
Cities
17
Region
European Union,
Slavic Countries,
Digital Nomad Hubs,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Central Europe
Currency
CZK
π¨πΏ CZECH REPUBLIC TAX PROFILE
Data year: 2025
Tax System
Worldwide
Super-gross salary concept abolished 2021. Two-rate system since 2021.
Super-gross salary concept abolished 2021. Two-rate system since 2021.
Top PIT Rate
23.0%
Corporate Tax Rate
21.0%
DPH
21.0%
Capital Gains Tax
15.0%
15% (or 23% above threshold). Securities held 3+ years exempt. Real estate held 10+ years exempt.
15% (or 23% above threshold). Securities held 3+ years exempt. Real estate held 10+ years exempt.
Social Security (Employee)
11.6%
Social Security (Employer)
33.8%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Treaty Count
90
Participation Exemption
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| CZK 0 | CZK 1,676,052 | 15.0% | -- |
| CZK 1,676,052 | and above | 23.0% | -- |
π 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
CFC rules for entities taxed at effective rate less than 50% of Czech rate
π
FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
April 1
Extension Deadline
July 1 (via advisor)
π SOURCES
-
PwC Czech Republic Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, DPH, social security, withholding
π RELATED
π§ CONTINUE EXPLORING CZECH REPUBLIC