Europe

Czechia tax rates 2026

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.

Worldwide (residence-based) Last verified July 2026

The taxes

Czechia tax rates
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.

Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.