Tax Atlas

Czech Republic: tax residency, rates & nomad visa

Last verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 18 verified facts · 19 sources

TL;DR

  • 183 days (as of 2026)Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Poplatníky obvykle se zdržujícími na území České republiky jsou ti, kteří zde pobývají alespoň 183 dnů v příslušném kalendářním roce, a to souvisle nebo v několika obdobích; do doby 183 dnů se započítává každý započatý den pobytu.”View source · accessed 2026-10-24 — The Act sets the habitual abode test at a stay of at least 183 days in the relevant calendar year, whether consecutive or split, and every started day counts.
  • 23% (as of 2026)Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“a) 15 % pro část základu daně do 36násobku průměrné mzdy a b) 23 % pro část základu daně přesahující 36násobek průměrné mzdy.”View source · accessed 2026-10-24 — The top personal income tax rate for 2026 is 23% on the part of the tax base above CZK 1,762,812, with 15% below it, and there is no solidarity surcharge in the Act and no local income tax.
  • Yes (as of 2026)Ministry of Industry and Trade of the Czech Republic“The Program is intended for a citizen or national of the following countries: Australia, Brazil, India, Israel, Japan, Canada, the Republic of Korea, Mexico, New Zealand, Singapore, the United Kingdom of Great Britain and Northern Ireland, the United States of America, or Taiwan.”View source · accessed 2026-10-24 — The Ministry of Industry and Trade runs a Digital Nomad Program for IT and marketing specialists from 13 listed countries, who then apply under the existing long-term visa purposes of business or other, with a 45 day processing target and no legal entitlement to admission.

Tax residency rules in Czech Republic

As of 2026, Czech Republic’s tax-residency test centres on a presence threshold of 183 daysZákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Poplatníky obvykle se zdržujícími na území České republiky jsou ti, kteří zde pobývají alespoň 183 dnů v příslušném kalendářním roce, a to souvisle nebo v několika obdobích; do doby 183 dnů se započítává každý započatý den pobytu.”View source · accessed 2026-10-24. The Act sets the habitual abode test at a stay of at least 183 days in the relevant calendar year, whether consecutive or split, and every started day counts. PwC confirms that arrival and departure days are included.

Residency test
A person is a Czech tax resident with either a permanent home in the Czech Republic or a habitual abode of 183 days in the calendar year. A long-term visa alone does not create residence, and a double tax treaty decides if two countries both claim the person. [source]Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Poplatníci jsou daňovými rezidenty České republiky, pokud mají na území České republiky bydliště nebo se zde obvykle zdržují.”View source · accessed 2026-10-24
Tax year period
1 January to 31 December (as of 2026)Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Zdaňovacím obdobím daně z příjmů fyzických osob je kalendářní rok.”View source · accessed 2026-10-24 — The personal income tax period is the calendar year. The basic filing and payment deadline is 1 April of the following year, extended to 1 May for electronic filing and to 1 July when a registered tax advisor files.
Worldwide income taxation
Czech tax residents are taxed on worldwide income, while non-residents are taxed only on income from Czech sources. People staying in the country only to study or for medical treatment count as non-residents even if they habitually live there. [source]Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Daňoví rezidenti České republiky mají daňovou povinnost, která se vztahuje jak na příjmy plynoucí ze zdrojů na území České republiky, tak i na příjmy plynoucí ze zdrojů v zahraničí.”View source · accessed 2026-10-24
Nonresident employment 183 day exemption
183 days (as of 2026)Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“příjmy ze závislé činnosti vykonávané na území České republiky, plynoucí poplatníkům daně z příjmů fyzických osob, kteří jsou daňovými nerezidenty, od zaměstnavatelů se sídlem nebo bydlištěm v zahraničí, pokud časové období související s výkonem této činnosti nepřesáhne 183 dnů v jakémkoliv období 12 měsíců po sobě jdoucích, a to s výjimkou příjmů z 1. osobně a veřejně vykonávané činnosti umělce, sportovce, artisty nebo spoluúčinkující osoby a 2. činnosti vykonávané ve stálé provozovně,”View source · accessed 2026-10-24 — A non-resident working for a foreign employer is exempt from Czech tax on that employment income if the Czech work period does not exceed 183 days in any 12 consecutive months. The exemption does not cover performing artists and sportspeople or work done in a Czech permanent establishment.

Income tax rates in Czech Republic

As of 2026, the headline personal income tax rate in Czech Republic is 23%Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“a) 15 % pro část základu daně do 36násobku průměrné mzdy a b) 23 % pro část základu daně přesahující 36násobek průměrné mzdy.”View source · accessed 2026-10-24. The top personal income tax rate for 2026 is 23% on the part of the tax base above CZK 1,762,812, with 15% below it, and there is no solidarity surcharge in the Act and no local income tax. Employee social security (7.1%) and health insurance (4.5%) are separate and not included in the 23%.

Pit income brackets
For 2026 the 15% band applies up to CZK 1,762,812 (36 times the average wage of CZK 48,967) and 23% applies above it; monthly payroll withholding switches to 23% above CZK 146,901 (3 times the average wage). PwC describes the threshold as gross income, while the Act applies it to the tax base, so the Act and the Financial Administration figures are used. [source]Finanční správa (Czech Financial Administration)“Sazby zálohy na daň dle § 38h odst. 2 zákona o daních z příjmů činí pro rok 2026: 15 % pro část základu pro výpočet zálohy, která nepřesahuje 3násobek průměrné mzdy ( 146 901 Kč), 23 % pro část základu pro výpočet zálohy, která přesahuje 3násobek průměrné mzdy.”View source · accessed 2026-10-24
Vat standard rate
21% (as of 2026)Zákony pro lidi, Act No. 235/2004 Coll. on Value Added Tax (consolidated text valid for 2026)“(1) U zdanitelného plnění nebo přijaté úplaty se uplatňuje a) základní sazba daně ve výši 21 %, nebo b) snížená sazba daně ve výši 12 %.”View source · accessed 2026-10-24 — The Czech VAT standard rate is 21% and the reduced rate is 12%, as set in section 47 of the VAT Act. PwC lists the main reduced-rate supplies and notes that books carry no VAT since 1 January 2024.
Vat registration threshold
A person established in the Czech Republic becomes a VAT payer from 1 January after the calendar year in which Czech turnover exceeds CZK 2,000,000. Passing CZK 2,536,500 within a year makes the person a payer from the following day. [source]Zákony pro lidi, Act No. 235/2004 Coll. on Value Added Tax (consolidated text valid for 2026)“Osoba povinná k dani se sídlem v tuzemsku nebo osoba registrovaná do režimu pro malé podniky pro tuzemsko je plátcem od prvního dne kalendářního roku bezprostředně následujícího po kalendářním roce, ve kterém její obrat v tuzemsku překročil částku 2000000 Kč.”View source · accessed 2026-10-24
Capital gains tax
There is no separate capital gains tax; gains join the general base at 15% or 23%. Securities held more than 3 years are exempt, the former CZK 40 million cap on this exemption was abolished from 1 January 2026 except for cryptocurrencies, and disposals of up to CZK 100,000 per year are also exempt. [source]PwC Worldwide Tax Summaries“There is no separate capital gains tax in the Czech Republic. Capital gains constitute part of the aggregate individual income tax base subject to progressive PIT rates depending on the overall level of gross income.”View source · accessed 2026-10-24
Dividend and interest tax
Dividends from Czech companies and Czech bond and deposit interest paid to resident individuals bear 15% withholding tax at source. Non-residents pay 15% if they live in the EU, the EEA or a treaty or information-exchange country, and 35% otherwise. [source]Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Zvláštní sazba daně z příjmů pro poplatníky uvedené v § 2 a 17, pokud není v odstavci 1 nebo 5 stanoveno jinak, činí 15 %, a to a) z podílu na zisku z účasti na obchodní společnosti nebo v podílovém fondu, je-li podíl v nich představován cenným papírem”View source · accessed 2026-10-24
Employee social security and health contributions
Employees pay 7.1% social security and 4.5% health insurance from gross pay, and employers add 24.8% and 9% on top. The social security base is capped at CZK 2,350,416 per year for 2026, while health insurance has no cap. [source]Ministerstvo práce a sociálních věcí (Ministry of Labour and Social Affairs)“U zaměstnanců činí sazba pojistného 7,1 % z vyměřovacího základu, z toho 0,6 % na nemocenské pojištění a 6,5 % na důchodové pojištění,”View source · accessed 2026-10-24
Self employed social security and health contributions
Self-employed people pay 29.2% social security on an assessment base of 55% of profit and 13.5% health insurance on 50% of profit, with 2026 minimum monthly advances of CZK 5,005 (from 1 July) and CZK 3,306. The CZK 5,005 minimum replaced CZK 5,720 from 1 July 2026, and sickness insurance at 2.7% is voluntary. [source]Česká správa sociálního zabezpečení (Czech Social Security Administration)“Maximální roční vyměřovací základ pro rok 2026 činí 2 350 416 Kč.”View source · accessed 2026-10-24

Special tax regimes in Czech Republic

Self-employed people can deduct a flat 80%, 60%, 40% or 30% of income instead of actual expenses, capped at CZK 1,600,000, 1,200,000, 800,000 and 600,000 respectively. Choosing this method means all other expenses are treated as included and the choice cannot be changed retroactively. [source]Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“a) 80 % z příjmů ze zemědělské výroby, lesního a vodního hospodářství a z příjmů z živnostenského podnikání řemeslného; nejvýše lze však uplatnit výdaje do částky 1600000 Kč, b) 60 % z příjmů ze živnostenského podnikání; nejvýše lze však uplatnit výdaje do částky 1200000 Kč,”View source · accessed 2026-10-24

Separate tax base foreign capital income
Residents can choose to put foreign dividends and bond interest into a separate tax base taxed at a flat 15% with no allowances, or leave them in the general base at 15% and 23% with allowances. [source]PwC Worldwide Tax Summaries“Individuals can choose to include capital income from abroad in this separate tax base to which a flat 15% tax rate applies. However, tax allowances or tax-deductible items cannot be applied to reduce this tax base.”View source · accessed 2026-10-24
Flat rate tax regime
Self-employed people who are not VAT payers and stay within prior-year income limits of CZK 1 million to CZK 2 million can pay one monthly amount, CZK 9,162, 16,745 or 27,139 in 2026 depending on the band. A resident who excludes double taxation of foreign income in the return no longer has tax equal to the flat tax for that year. [source]Finanční správa (Czech Financial Administration)“Výše paušálních záloh poplatníka v paušálním režimu činí v zálohovém období roku 2026 měsíčně dle jednotlivých pásem paušálního režimu částku ve výši:”View source · accessed 2026-10-24

Digital nomad visa in Czech Republic

Yes (as of 2026)Ministry of Industry and Trade of the Czech Republic“The Program is intended for a citizen or national of the following countries: Australia, Brazil, India, Israel, Japan, Canada, the Republic of Korea, Mexico, New Zealand, Singapore, the United Kingdom of Great Britain and Northern Ireland, the United States of America, or Taiwan.”View source · accessed 2026-10-24 — The Ministry of Industry and Trade runs a Digital Nomad Program for IT and marketing specialists from 13 listed countries, who then apply under the existing long-term visa purposes of business or other, with a 45 day processing target and no legal entitlement to admission. The ministry list includes India while CzechInvest lists 12 countries without India, so the ministry list is used.

Long term business visa trade licence route
Foreigners who will do business as self-employed persons under the Trade Licensing Act can apply for a long-term visa for the purpose of business, with an extract from the Czech Trade Register as proof of purpose. The Digital Nomad Program freelancer track uses this same route, and the Los Angeles consulate quotes 90 to 120 days of processing. [source]Ministry of Foreign Affairs of the Czech Republic (Consulate General in Los Angeles)“applicant who will do business on basis of the Trade Licensing Act (Zivnostensky zakon) as a self employed person will submit a statement/extract from the Czech Trade Register (Vypis z zivnostenskeho rejstriku) or a statement/extract from the Commercial Register (Vypis z obchodniho rejstriku)”View source · accessed 2026-10-24

Frequently asked questions

How many days can I spend in Czech Republic before becoming tax resident?

183 days (as of 2026)Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“Poplatníky obvykle se zdržujícími na území České republiky jsou ti, kteří zde pobývají alespoň 183 dnů v příslušném kalendářním roce, a to souvisle nebo v několika obdobích; do doby 183 dnů se započítává každý započatý den pobytu.”View source · accessed 2026-10-24 — The Act sets the habitual abode test at a stay of at least 183 days in the relevant calendar year, whether consecutive or split, and every started day counts. PwC confirms that arrival and departure days are included.

What is the top personal income tax rate in Czech Republic?

23% (as of 2026)Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“a) 15 % pro část základu daně do 36násobku průměrné mzdy a b) 23 % pro část základu daně přesahující 36násobek průměrné mzdy.”View source · accessed 2026-10-24 — The top personal income tax rate for 2026 is 23% on the part of the tax base above CZK 1,762,812, with 15% below it, and there is no solidarity surcharge in the Act and no local income tax. Employee social security (7.1%) and health insurance (4.5%) are separate and not included in the 23%.

Does Czech Republic have a digital nomad visa?

Yes (as of 2026)Ministry of Industry and Trade of the Czech Republic“The Program is intended for a citizen or national of the following countries: Australia, Brazil, India, Israel, Japan, Canada, the Republic of Korea, Mexico, New Zealand, Singapore, the United Kingdom of Great Britain and Northern Ireland, the United States of America, or Taiwan.”View source · accessed 2026-10-24 — The Ministry of Industry and Trade runs a Digital Nomad Program for IT and marketing specialists from 13 listed countries, who then apply under the existing long-term visa purposes of business or other, with a 45 day processing target and no legal entitlement to admission. The ministry list includes India while CzechInvest lists 12 countries without India, so the ministry list is used.

Sources

Explore more

When to talk to an advisor

This page maps Czech Republic’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Czech Republic (and in your home country) review your situation before you act.