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Czech Republic: Personal Taxation

Residence and Liability for Taxation

This page was last updated on 6 September 2019.

Liability to pay income tax depends on an individual’s residence status. A person is classed as a resident of the Czech Republic if he or she has a permanent home in the country or spends 183 days or more in the country in any tax year. Income tax is due on any income derived from employment or business, investments or capital gains. A Czech resident for tax purposes pays tax on income whether derived from within the Czech Republic or abroad. Non-residents only pay tax on income received from Czech Republic sources.



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