Czech Republic Wealth & Property Tax
Detailed wealth & property tax rates and rules for Czech Republic in 2026.
Wealth Tax
The Czech Republic does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
The Czech Republic abolished inheritance tax in 2014. Inherited assets are not subject to any taxation. Gifts are generally tax-free between close relatives. Gifts from unrelated persons exceeding CZK 15,000 are taxable as other income at the standard income tax rate (15%/23%).
Top Rate
0%
Property Tax
The Czech Republic levies a low annual property tax (daň z nemovitých věcí) based on the area and type of property, with rates set by national law and municipal coefficients. Rates are very low by European standards (typically a few hundred to a few thousand CZK per year for residential property). A 4% real estate transfer tax (daň z nabytí nemovitých věcí) was abolished in 2020. Stamp duty does not apply to property transfers.
How Czech Republic Wealth Tax compares
Czech Republic does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
