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Updated : 02/10/2014

Income taxes abroad – Czech Republic

What's your situation?

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Czech Republic?

  • Have you been living in the Czech Republic for a minimum of 6 months in the (current) tax year? You are usually considered as resident for tax purposes and have to pay tax on your worldwide income there.

  • Have you lived in the Czech Republic but for less than 6 months in the (current) tax year? You are usually not considered as resident for tax purposes and pay tax only on income earned in the Czech Republic.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in the Czech Republic after deduction of taxes and social security contributions?

Income tax rates for 2013

15% for individuals.

Take into account:

  • social security contribution and health insurance paid by your employer – these increase your basic taxable income
  • tax allowances (available to all taxpayers, but the amount depends on your personal situation)
  • any deductions you are entitled to for certain types of expenditure.

Even if you are not considered as resident for tax purposes you can apply for tax allowances – provided that your income from Czech sources amounts to at least 90% of your worldwide income. Check with the local tax office.

When and how do you pay?

Your employer deducts the income tax due from your salary.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Czech Republic government – income tax info

Check also what your EU rights are.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Czech Republic?

  • Have you been living in the Czech Republic for a minimum of 6 months in the (current) tax year? You are usually considered as resident for tax purposes and have to pay tax on your worldwide income there.

  • Have you lived in the Czech Republic but for less than 6 months in the (current) tax year? You are usually not considered as resident for tax purposes and pay tax only on income earned in the Czech Republic.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in the Czech Republic after deduction of taxes and social-security contributions?

Income tax rates for 2013

15% for individuals.

You may be entitled to a tax-free allowance and deductions for certain types of expenditure.

When and how do you pay?

You must make estimated tax payments in advance (calculated on the basis of the previous year's tax return). Any adjustments needed to correct over- or underpayment will be made once you file your annual tax return.

If you have started a new business, you must calculate the amount of the advance payments yourself.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Czech Republic government – income tax info

Tax laws – EU and individual countries

Check also what your EU rights are.


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