Europe · CZK
Czechia
Reviewed 2026-06-21
Top income tax
23%
Self-employed SS
Yes
VAT
21%
Capital gains
23%
Exit tax
Conditional
Nomad visa
Yes
58
/ 100
Tax efficiency41
Ease to enter81
Ease to exit58
Cost of living80
Internet14
English100
Czechia taxes residents on worldwide income at a two-band progressive rate of 15 percent and 23 percent, with a flat 21 percent corporate rate and 21 percent VAT. It is attractive for solopreneurs through the trade-license (zivno) route and an optional flat-rate tax scheme, though self-employed people must pay mandatory pension and health contributions on top of income tax. There is no wealth or inheritance tax, and gains on securities held beyond a holding period can be exempt.
Personal income tax
Income tax structureProgressive
Top income tax rate23%
Entry income tax rate15%
Top rate threshold$79,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11.6%
Employer SS rate33.8%
Indirect & other taxes
VAT standard rate21%
Capital gains rate23%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerExit taxation applies to transfers of assets out of Czech tax jurisdiction under the EU ATAD; there is no general individual exit tax on unrealized personal gains.
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate21%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,100
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index45
Internet speed70 Mbps
English proficiencyHigh
Civil liberties97
Sources
- PwC Worldwide Tax Summaries — Czech Republic Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Czech Republic Individual Other taxes (social security, VAT, inheritance)
- PwC Worldwide Tax Summaries — Czech Republic Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Czech Republic Individual Income determination (capital gains, dividends)
- Ceska sprava socialniho zabezpeceni (CSSZ) — Payment of insurance premiums for self-employed
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.