Czech Republic tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Czech Republic tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 30 April 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Czech Republic | 27.5% | 0% | 15%† | 15% | 15%† | 23% | 15% |
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in the Czech Republic?
The top rate on a salary is 27.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 23% above CZK 1,762,812.
How are capital gains taxed in the Czech Republic?
The Czech Republic does not tax a capital gain on shares held as an investment in our model. A gain on an asset held for 36 months or less is taxed at up to 15%.
How are dividends and interest taxed in the Czech Republic?
The top rate is 15% on dividends and 15% on interest. Rental income is taxed at up to 23%.
How is crypto taxed in the Czech Republic?
The Czech Republic taxes a gain on crypto assets as a capital gain, at up to 15%.
Does the Czech Republic tax foreign income?
Yes. The Czech Republic taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does the Czech Republic have a wealth tax?
No. The Czech Republic has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does the Czech Republic have an exit tax for individuals?
No. In our model the Czech Republic does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does the Czech Republic have?
Our profiles list 2 regimes: Pausalni dan (lump-sum tax for self-employed, 3-tier); Spolupracujici osoba (cooperating-person income split) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in the Czech Republic?
The Czech Republic day test (183 days in the calendar year): at least 183 days in the calendar year, together or apart. An applicable treaty can resolve dual residence using home, vital interests, habitual abode and nationality.
Residence decides whether the Czech Republic taxes you on these rates. See the Czech Republic day-count test and count your own days.
Sources
The Czech Republic profile cites 8 sources for these rules, 6 of them from a government or a statute.
- Obecné informace – Fyzické osoby · official, retrieved 2026-11-03
- Obecné informace – Zaměstnanci–zaměstnavatelé (13 March 2026) · official, retrieved 2026-11-03
- Přehled nejdůležitějších údajů pro sociální zabezpečení v roce 2026 · official, retrieved 2026-11-03
- Financni sprava CR - Sazby dane z prijmu fyzickych osob 2025 · official, retrieved 2026-04-30
- 625/30.04.25 Osvobození příjmů z úplatného převodu kryptoaktiv, 29 April 2026 · official, retrieved 2026-11-03
- Daňové novinky pro rok 2026 · official, retrieved 2026-11-03
- PwC WWTS - Czech Republic (Individual Taxes on personal income) · summary, retrieved 2026-04-30
- Zakon o danich z prijmu (586/1992 Sb.) - sec 4 - Osvobozeni od dane · summary, retrieved 2026-04-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Czech Republic with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Czech Republic side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Estonia, Georgia, Croatia, Hungary, Lithuania, Latvia.