Czech Republic public holidays 2026, VAT rate and tax data
Czech Republic: VAT rate 21% since 1 Jan 2013; 13 public holidays in 2026 (next: Den boje za svobodu a demokracii (Struggle for Freedom and Democracy Day) — státní svátek, 17 Nov 2026); corporate tax rate 21%; minimum wage 22400 CZK per month; policy interest rate 3.75%; inflation rate (CPI) 2.5%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency CZK.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CZ", "series": "vat", "value": 21, "unit": "percent", "effective_from": "2013-01-01", "last_confirmed": "2026-07-23", "source": { "name": "Zákon č. 235/2004 Sb., o dani z přidané hodnoty, § 47", "url": "https://www.financnisprava.cz/en/taxes/vat" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"cz","amount":1000}.
Czech Republic public holidays 2026
13 days in 2026; next: Den boje za svobodu a demokracii (Struggle for Freedom and Democracy Day) — státní svátek on 17 Nov 2026. Official source: Zákon č. 245/2000 Sb., o státních svátcích, o ostatních svátcích, o významných dnech a o… · last verified 29 Jul 2026
Fixed by law 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Den obnovy samostatného českého státu / Nový rok (Restoration Day of the Independent Czech State / New Year's Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 3 Apr 2026 Fri | Velký pátek (Good Friday) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 6 Apr 2026 Mon | Velikonoční pondělí (Easter Monday) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 1 May 2026 Fri | Svátek práce (Labour Day) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 8 May 2026 Fri | Den vítězství (Victory in Europe Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 5 Jul 2026 Sun | Den slovanských věrozvěstů Cyrila a Metoděje (Saints Cyril and Methodius Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 6 Jul 2026 Mon | Den upálení mistra Jana Husa (Jan Hus Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 28 Sep 2026 Mon | Den české státnosti (St. Wenceslas / Czech Statehood Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 28 Oct 2026 Wed | Den vzniku samostatného československého státu (Independent Czechoslovak State Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 17 Nov 2026 Tue | Den boje za svobodu a demokracii (Struggle for Freedom and Democracy Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 24 Dec 2026 Thu | Štědrý den (Christmas Eve) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 25 Dec 2026 Fri | 1. svátek vánoční (Christmas Day) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 26 Dec 2026 Sat | 2. svátek vánoční (St. Stephen's Day) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
2027 dates already held (13)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Den obnovy samostatného českého státu / Nový rok (Restoration Day of the Independent Czech State / New Year's Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 26 Mar 2027 Fri | Velký pátek (Good Friday) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 29 Mar 2027 Mon | Velikonoční pondělí (Easter Monday) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 1 May 2027 Sat | Svátek práce (Labour Day) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 8 May 2027 Sat | Den vítězství (Victory in Europe Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 5 Jul 2027 Mon | Den slovanských věrozvěstů Cyrila a Metoděje (Saints Cyril and Methodius Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 6 Jul 2027 Tue | Den upálení mistra Jana Husa (Jan Hus Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 28 Sep 2027 Tue | Den české státnosti (St. Wenceslas / Czech Statehood Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 28 Oct 2027 Thu | Den vzniku samostatného československého státu (Independent Czechoslovak State Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 17 Nov 2027 Wed | Den boje za svobodu a demokracii (Struggle for Freedom and Democracy Day) — státní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 24 Dec 2027 Fri | Štědrý den (Christmas Eve) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 25 Dec 2027 Sat | 1. svátek vánoční (Christmas Day) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
| 26 Dec 2027 Sun | 2. svátek vánoční (St. Stephen's Day) — ostatní svátek | Fixed by law | Zákon č. 245/2000 Sb., o státních… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Czech Republic value
Rate schedules and breakdowns
Withholding tax rates
15–35% across 6 withholding taxes — no single rate · in force from 2013-01-01 · Official source: Zákon č. 586/1992 Sb., o daních z příjmů, §36 odst. 1: 'Zvláštní sazba daně z… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (podíly na zisku) paid to non-residents | 15 | Profit distributions (§22 odst. 1 písm. g) bod 3 ZDP) paid to any non-resident individual or company not covered by the 35% rule below | 2008-01-01 | ZDP §36 odst. 1 písm. b) bod 1: '15 %… |
| Final withholding. Exempt for qualifying EU/EEA/Swiss parent companies under the Parent-Subsidiary Directive as implemented in §19 ZDP (10% holding, 12 months). | |||||
| interest | Interest paid to non-residents | 15 | Interest and other yields from loans and credits (§22 odst. 1 písm. g) bod 4 ZDP) paid to any non-resident not covered by the 35% rule below | 2008-01-01 | ZDP §36 odst. 1 písm. b) bod 1: '15 %… |
| Final withholding. Exempt for directly associated EU companies under the Interest & Royalties Directive as implemented in §19 odst. 1 písm. zk) ZDP (requires advance ruling, §38nb). | |||||
| royalties | Royalties and licence fees paid to non-residents | 15 | Industrial and copyright royalties, software, know-how (§22 odst. 1 písm. g) body 1 a 2 ZDP) paid to any non-resident not covered by the 35% rule below | 2008-01-01 | ZDP §36 odst. 1 písm. a) bod 1: '15 %… |
| Final withholding. Also covers rentals of movable assets located in Czechia (§36 odst. 1 písm. a) bod 2, same 15%; finance-lease payments 5% under písm. d)). Exempt for directly associated EU companies under the Interest & Royalties Directive as implemented in §19 odst. 1 písm… | |||||
| dividends-noncooperative | Dividends to residents of non-treaty / non-EU/EEA / no-TIEA jurisdictions | 35 | Dividends paid to recipients who are not tax resident in an EU/EEA state, nor in a state with an applied double-tax treaty or tax-information-exchange arrangement with Czechia | 2013-01-01 | ZDP §36 odst. 1 písm. c): '35 % z… |
| Introduced by zákon č. 500/2012 Sb. with effect from 1 January 2013. Because a treaty partner by definition escapes this rate, the 35% rate is never reduced by a treaty — it only applies where no treaty or TIEA exists. | |||||
| interest-noncooperative | Interest to residents of non-treaty / non-EU/EEA / no-TIEA jurisdictions | 35 | Interest paid to recipients who are not tax resident in an EU/EEA state, nor in a state with an applied double-tax treaty or tax-information-exchange arrangement with Czechia | 2013-01-01 | ZDP §36 odst. 1 písm. c) (same… |
| Same clause as the dividend 35% rate; §36(1)(c) covers all income under §36(1)(a) and (b), which includes interest. | |||||
| royalties-noncooperative | Royalties to residents of non-treaty / non-EU/EEA / no-TIEA jurisdictions | 35 | Royalties paid to recipients who are not tax resident in an EU/EEA state, nor in a state with an applied double-tax treaty or tax-information-exchange arrangement with Czechia | 2013-01-01 | ZDP §36 odst. 1 písm. c) (same… |
| Same clause as the dividend 35% rate; §36(1)(c) covers all income under §36(1)(a) and (b), which includes royalties. | |||||
Personal income tax rates (daň z příjmů fyzických osob)
15–23% across 2 bands · in force from 2026-01-01 · Official source: Zákon č. 586/1992 Sb., o daních z příjmů, § 16 · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 1762812 | 15 |
| 1762812 | — | 23 |
Statutory social-insurance contributions
0–28% across 5 contribution branches · in force from 2026-01-01 · Official source: Zákon České národní rady č. 589/1992 Sb., o pojistném na sociální zabezpečení a… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| duchodove_pojisteni | Důchodové pojištění (old-age, disability and survivors' pension insurance) | 28 | 6.5 | 21.5 | percent | The employee's vyměřovací základ under § 5 odst. 1 zákona č. 589/1992 Sb. — the sum of income from dependent activity that is subject to personal income tax under the Income Tax Act and was granted in connection with the employment, excluding the items listed in § 5 odst. 2 (notably severance and similar statutory payments, compensation on death, and one-off social assistance). The employer's base is the aggregate of its employees' bases (§ 5a). Contributions stop for the rest of the calendar year once the employee's cumulative base reaches the maximum assessment base. | CZK |
| Deliberately asymmetric: the employer carries 21,5 of the 28 points. There is no 50/50 split anywhere in Czech social insurance. THE CEILING IS ANNUAL AND CUMULATIVE, NOT MONTHLY (§ 15a): all three social-insurance branches (pension, sickness, state employment policy) share ONE… | |||||||
| nemocenske_pojisteni | Nemocenské pojištění (sickness and maternity insurance) | 2.7 | 0.6 | 2.1 | percent | Identical to the pension base (§ 5 zákona č. 589/1992 Sb.), and covered by the same single annual maximum assessment base of 2 350 416 Kč. | CZK |
| THE 0,6 % EMPLOYEE SICKNESS COMPONENT IS NEW SINCE 1 JANUARY 2024. From 2009 to 2023 the employee paid nothing for sickness insurance and the total employee social rate was 6,5 %, not 7,1 %. Any engine still carrying 6,5 % as the employee social rate is two years stale and… | |||||||
| statni_politika_zamestnanosti | Příspěvek na státní politiku zaměstnanosti (contribution to state employment policy — the unemployment branch) | 1.2 | 0 | 1.2 | percent | Identical to the pension and sickness base (§ 5 / § 5a zákona č. 589/1992 Sb.), and covered by the same single annual maximum assessment base of 2 350 416 Kč. | CZK |
| EMPLOYER-ONLY. Czechia's unemployment branch is funded entirely by the employer; the employee contributes nothing towards unemployment benefit. It is legally a součást of the same 24,8 % remittance and is declared to ČSSZ on the same monthly Přehled, but it is a separately… | |||||||
| zdravotni_pojisteni | Veřejné zdravotní pojištění (public health insurance) | 13.5 | 4.5 | 9 | percent | The employee's assessment base under § 3 zákona č. 592/1992 Sb. — broadly the same income from dependent activity as the social-insurance base — with NO maximum, but subject to a MINIMUM assessment base equal to the statutory monthly minimum wage of 22 400 Kč for 2026 (§ 3 odst. 6). Where actual income is below the minimum, the shortfall contribution of 13,5 % of the difference is payable by the EMPLOYEE. | CZK |
| NO CEILING — this is the difference that costs the most money in Czech payroll. The 2 350 416 Kč maximum assessment base applies ONLY to the three social-insurance branches under § 15a zákona č. 589/1992 Sb. Health insurance ran under a maximum base until 2012; zákon č. 500/2012… | |||||||
| zakonne_pojisteni_odpovednosti | Zákonné pojištění odpovědnosti zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání (statutory employer's liability insurance for work injury and occupational disease) — employer-only, risk-rated by industry | — | 0 | — | percent | A base 'stanoveného shodně s postupem pro určení vyměřovacího základu pojistného na sociální zabezpečení' (§ 12 vyhlášky č. 125/1993 Sb.) — i.e. computed on the same footing as the social-insurance assessment base, but WITHOUT the § 15a maximum. Assessed and paid quarterly, not monthly. | CZK |
| EMPLOYER-ONLY AND NOT PAID TO ČSSZ — rate_employer is deliberately null because there is no single national rate. This is the branch most often missing from Czech payroll cost models, because it is not a 'contribution' at all: it is a compulsory private liability insurance… | |||||||
Statutory default interest (úrok z prodlení)
11.75 percent · in force from 2026-07-01 · Official source: Derived from the CNB two-week repo rate (this API's CZ policy-rate series)… · last verified 27 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| default | Statutory default interest (úrok z prodlení) | 8 | 11.75 | nařízení vlády č. 351/2013 Sb., § 2 | Nařízení vlády č. 351/2013 Sb., § 2 |
CNB central bank exchange rates
21.834 USD; 4 currencies held · in force from 2026-10-27 · Official source: Czech National Bank · last verified 28 Oct 2026
| currency | rate |
|---|---|
| EUR | 24.34 |
| JPY | 0.13835 |
| GBP | 29.097 |
| USD | 21.834 |
Tax filing deadlines
8 deadline rules · in force from — · Official source: 8 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return | VAT return (přiznání k DPH) — monthly tax period | monthly | VAT payers and VAT groups with a calendar-month tax period (the default). | primary | 2026-10-28 | Portál veřejné správy |
| 25 days after the end of the month (e.g. 25 February for January). Payment of the VAT liability is not modelled here (see gaps). The VAT control statement (kontrolní hlášení) is a separate filing not modelled. | ||||||||
| vat-return-quarterly | vat | return | VAT return (přiznání k DPH) — quarterly tax period | quarterly | VAT payers that elected a calendar-quarter tax period under ZDPH § 99a. | primary | 2026-10-28 | Portál veřejné správy |
| 25 days after the end of the quarter. Payment of the VAT liability is not modelled here (see gaps). The VAT control statement (kontrolní hlášení) is a separate filing not modelled. | ||||||||
| paye-return-monthly-jmhz | paye | return | Jednotné měsíční hlášení zaměstnavatele (JMHZ) — single monthly employer report | monthly | Every employer with at least one employee. | primary | 2026-10-28 | ePortál ČSSZ |
| Filed with ČSSZ from the 1st to the 20th of the following month; it carries data on employees, social insurance and income tax from dependent activity. Mandatory from 1 April 2026 (first regular report for April 2026). A filing before the 1st is not valid — the window, not just… | ||||||||
| cit-return-annual | cit | return | Corporate income tax return — basic deadline (3 months) | annual | Legal entities filing themselves, without a statutory audit obligation. | primary | 2026-10-28 | Portál veřejné správy |
| Calendar year → 1 April. Czech month-based deadlines run from the day after the period ends, so the deadline lands on the 1st of the following month: the portal gives '(tj. 1. 4.)' for a calendar year. Modelled as last day of the third/fourth/sixth month plus one day. Payment of… | ||||||||
| cit-return-annual-electronic | cit | return | Corporate income tax return — electronic filing (4 months) | annual | Legal entities that did not file within 3 months and then file electronically. | primary | 2026-10-28 | Portál veřejné správy |
| Calendar year → 1 May (portal INF-327: '(tj. 1. 5.)'). Czech month-based deadlines run from the day after the period ends, so the deadline lands on the 1st of the following month: the portal gives '(tj. 1. 4.)' for a calendar year. Modelled as last day of the third/fourth/sixth… | ||||||||
| cit-return-annual-adviser-audit | cit | return | Corporate income tax return — statutory audit or tax adviser (6 months) | annual | Legal entities required by law to have their financial statements audited, or whose return (not filed within 3 months) is filed by a tax adviser/advocate. | primary | 2026-10-28 | Portál veřejné správy |
| Calendar year → 1 July. The same 6-month deadline applies when a tax adviser files a return not filed within 3 months. Czech month-based deadlines run from the day after the period ends, so the deadline lands on the 1st of the following month: the portal gives '(tj. 1. 4.)' for… | ||||||||
| cit-advance-quarterly | cit | provisional_payment | Corporate income tax advances — quarterly (last known liability above CZK 150,000) | quarterly | Taxpayers whose last known tax liability exceeded CZK 150,000 (¼ of it per instalment). | primary | 2026-10-28 | Portál veřejné správy |
| Due the 15th of the 3rd, 6th, 9th and 12th month of the tax period. The portal states the rule in its income-tax overview (section on advances, worded for all 'poplatníci' under ZDP § 38a). Finanční správa's legal-entities page states the identical rule for companies ('Zálohy… | ||||||||
| cit-advance-semiannual | cit | provisional_payment | Corporate income tax advances — semiannual (last known liability CZK 30,000–150,000) | semiannual | Taxpayers whose last known tax liability exceeded CZK 30,000 but not CZK 150,000 (40% per instalment). | primary | 2026-10-28 | Portál veřejné správy |
| Due the 15th of the 6th and 12th month of the tax period. The portal states the rule in its income-tax overview (section on advances, worded for all 'poplatníci' under ZDP § 38a). Finanční správa's legal-entities page states the identical rule for companies ('Zálohy jsou splatné… | ||||||||
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Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · Statutory interest rate · Official exchange rates · Tax filing deadlines
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# Free — the full catalogue of what we hold
curl https://euroref.dev/catalog
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curl https://euroref.dev/v1/cz/vat
# Change feed (free) — what moved, and when we last checked
curl https://euroref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.