Czech Republic VAT / Sales Tax

Detailed vat / sales tax rates and rules for Czech Republic in 2026.

VAT / Sales TaxCZK

The Czech Republic applies a standard VAT (DPH - daň z přidané hodnoty) rate of 21% and a reduced rate of 12% (consolidated from two previous reduced rates of 15% and 10% in 2024). The VAT system follows EU directives. The Czech Republic has been a leader in VAT control mechanisms including the control report (kontrolní hlášení) requiring detailed transaction reporting.

Standard Rate

21%

Registration Threshold

CZK 2,000,000 (approximately €80,000) in annual turnover

Reduced Rates

12% — Food and beverages, water supply, medical products, books, newspapers, accommodation, restaurant services, admission to cultural and sporting events, passenger transport, home renovations0% — Intra-EU supplies, exports

How Czech Republic VAT / Sales Tax compares

Czech Republic’s standard VAT / sales tax rate of 21% is the 18th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.