Czechia VAT rate
Daň z přidané hodnoty (DPH) — standard rate of value-added tax under zákon č. 235/2004 Sb., o dani z přidané hodnoty, § 47, administered by the Finanční správa (Financial Administration) under the Ministry of Finance. Czechia sets its own VAT rates within EU VAT-directive bounds.
| Current value | 21 percent |
|---|---|
| In force from | 2013-01-01 |
| Official source | Zákon č. 235/2004 Sb., o dani z přidané hodnoty, § 47 — základní sazba daně 21 % (standard rate); reduced-rate structure as consolidated by zákon č. 349/2023 Sb. (konsolidační balíček) effective 1 Jan 2024. Administered by Finanční správa ČR |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard DPH rate is 21%, unchanged since 1 Jan 2013 and NOT altered by the 2024 reform. NOTE on the reform (as the brief flagged): effective 1 January 2024 the konsolidační balíček (zákon č. 349/2023 Sb.) MERGED the two previous reduced rates (15% and 10%) into a SINGLE reduced rate of 12%, while the standard 21% rate stayed put. So the 2026 rate structure is: 21% standard, 12% single reduced rate (foodstuffs, most public transport, accommodation, water/heat, some medical/pharma etc.), plus a 0% rate on books (introduced by the same reform). Some items (e.g. draft beer, certain services) moved between brackets in the reform but the headline 21% is the load-bearing figure here. The instrument is the VAT Act § 47; the Financial Administration (financnisprava.cz) is the revenue authority. The full statute text is maintained in the official Sbírka zákonů / e-Sbírka.
Get it programmatically
curl https://euroref.dev/v1/cz/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/cz/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cz/vatOther Czechia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · statutory interest rate · official exchange rates