Czech Republic Capital Gains Tax
Detailed capital gains tax rates and rules for Czech Republic in 2026.
Capital GainsCZK
Capital gains for individuals are generally taxed as part of income at 15% (or 23% for high earners). Significant exemptions apply based on holding periods: shares held for more than 3 years and real estate held for more than 5 years (10 years for property acquired from 2021) are tax-free. Gains from the sale of a principal residence owned for at least 2 years are also exempt.
Standard Rate
15%
Exemptions
- Shares held for more than 3 years by individuals are exempt from capital gains tax
- Real estate owned for more than 5 years (10 years for property acquired after 2021) is exempt
- Principal residence owned for at least 2 years is exempt
- Gains up to CZK 100,000 per year from the sale of other movable property are exempt
How Czech Republic Capital Gains compares
Czech Republic’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Czech Republic
15%
Europe average
17.8%
Global average
13.8%
