Czechia

An individual is a Czech tax resident if they have a permanent home in the Czech Republic (owned or rented, with intent to live there permanently) or are physically present for 183 days or more in a calendar year, counting arrival and departure days. Where dual residency arises under another country's rules too, the applicable double tax treaty determines the final residence.

The tax period is the calendar year, and the basic filing and payment deadline is 1 April of the following year, automatically extended to 1 May for electronic filers or to 1 July where a registered Czech tax advisor is authorised to file the return. The tax refund deadline is 30 days after the applicable filing deadline once the return is approved.

Non-residents present in the Czech Republic for fewer than 183 days in any 12-month period who work for a foreign employer with no taxable presence there are not subject to Czech income tax on that Czech-source employment income. Certain categories are taxed on Czech-source income regardless of days present, including employees of Czech companies and their branches, expatriate assignees whose salary costs are borne by a Czech entity, and statutory representatives of Czech companies.

Self-employed and rental-income taxpayers may deduct actual expenses or a fixed lump-sum percentage of gross income (e.g. 80% for agricultural/craft activities, 30% for renting property), each capped at a share of CZK 2 million; full personal deductions require Czech tax residency, or non-residents with at least 90% of worldwide income from Czech sources. Further deductible items include charitable donations, mortgage interest (capped at CZK 150,000 or 300,000 per year depending on when the housing was acquired), and, since 2024, contributions to old-age savings products up to CZK 48,000 per year.

Companies seated in the Czech Republic must register as a VAT payer once turnover exceeds CZK 2 million in a calendar year, becoming a VAT payer immediately if turnover exceeds CZK 2,536,500; the VAT return must be filed and tax paid within 25 days after the end of the taxable period, which is a calendar month or, under certain circumstances, a calendar quarter.

Exports are generally exempt from Czech VAT with credit (zero-rated); supplies exempt without credit include the lease of real estate (with certain exceptions), financial and insurance services, education, health, and welfare.