Czech Republic VAT standard rate (DPH základní sazba)
Czech Republic VAT standard rate (DPH základní sazba) is 21 percent, in force since 1 Jan 2013. Last checked against the official source on 23 Jul 2026.
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 widely 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
# $0.005 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 Czech Republic series: CNB two-week repo rate (2T repo sazba) · VAT registration threshold · Minimum wage (minimální mzda), monthly · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (daň z příjmů právnických osob) · Withholding tax rates · Personal income tax rates (daň z příjmů fyzických osob) · Statutory social-insurance contributions · Statutory default interest (úrok z prodlení) · CNB central bank exchange rates
The same figure elsewhere: Denmark · Estonia · Finland · France · Germany · all 34