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Czech Republic Withholding tax rates

Czech Republic Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.

Czechia levies a final withholding tax (srážková daň, the 'zvláštní sazba daně' of §36 of the Income Tax Act) on Czech-source dividends, interest and royalties paid to non-residents, at domestic statutory rates before DTA relief. Administered by the Czech Financial Administration (Finanční správa České republiky) under Zákon č. 586/1992 Sb., o daních z příjmů.

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Current valuestructured — see the API
In force from2013-01-01
Official sourceZákon č. 586/1992 Sb., o daních z příjmů, §36 odst. 1: 'Zvláštní sazba daně z příjmů pro poplatníky uvedené v § 2 odst. 3 a § 17 odst. 4 ... činí a) 15 % ... b) 15 % ... c) 35 % z příjmů uvedených v písmenech a) a b), a to pro poplatníky, kteří nejsou daňovými rezidenty 1. jiného členského státu Evropské unie nebo dalšího státu tvořícího Evropský hospodářský prostor, nebo 2. třetího státu, se kterým má Česká republika uzavřenu mezinárodní smlouvu upravující zamezení dvojímu zdanění všech druhů příjmů, která je prováděna, nebo mezinárodní smlouvu upravující výměnu informací v daňových záležitostech pro oblast daní z příjmů, která je prováděna...' — 'The special income tax rate for taxpayers referred to in §2(3) and §17(4) [tax non-residents] ... amounts to (a) 15% ... (b) 15% ... (c) 35% of the income referred to in letters (a) and (b), for taxpayers who are not tax residents of (1) another EU Member State or a further state forming the European Economic Area, or (2) a third state with which the Czech Republic has concluded an international treaty for the avoidance of double taxation of all types of income which is being applied, or an international treaty on the exchange of information in tax matters for the area of income taxes which is being applied...'
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Czechia applies one special rate (15%) to dividends, interest and royalties paid to non-residents, but an elevated 35% rate replaces it when the recipient is not a tax resident of an EU/EEA state and not a resident of a state with which Czechia has an applied double-tax treaty or tax-information-exchange arrangement (§36 odst. 1 písm. c). The caller must pick a payment type from withholding_rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often to 0-10%. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic exemptions worth flagging: as an EU member, Czechia implements the EU Parent-Subsidiary Directive (§19 odst. 1 písm. ze) ZDP — dividends paid by a Czech subsidiary to a qualifying EU/EEA/Swiss parent holding at least 10% for 12 months are exempt) and the EU Interest & Royalties Directive (§19 odst. 1 písm. zj) a zk) ZDP — interest and royalties paid to directly associated EU companies are exempt, subject to advance ruling under §38nb). Withholding is a final tax collected by the payer under §38d.

Get it programmatically

curl https://euroref.dev/v1/cz/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/cz/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cz/withholding-tax

Other Czech Republic series: CNB two-week repo rate (2T repo sazba) · VAT standard rate (DPH základní 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) · 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