Czechia capital gains tax calculator
Czechia taxes an individual’s capital gains as other income on the same progressive scale as everything else: 15% to 1,762,812 crowns of tax base for 2026 and 23% above, stacked on the year’s other declared income. Securities are free after strictly more than 3 years or under 100,000 crowns of sales a year, movables are simply exempt, property is free after 5 or 10 years depending on when it was bought, and crypto takes the 3-year door from 15 February 2025.
Work out the tax on a share, crypto, property or valuables disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, runs every holding test, both 100,000-crown doors and the two property regimes, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-17, from the Income Tax Act (zákon č. 586/1992 Sb.) and the sources each record cites.
Current rules
The rates behind the number
The 15%/23% income scale by year (the 23% band starts at 48x the average wage to 2023, 36x from 2024)
| Tax year | 15% band to (CZK) | 23% above | Average wage anchor |
|---|---|---|---|
| 2021 | 1,701,168 | 1,701,168 | 48 x 35,441 (Regulation 381/2020) |
| 2022 | 1,867,728 | 1,867,728 | 48 x 38,911 (Regulation 356/2021) |
| 2023 | 1,935,552 | 1,935,552 | 48 x 40,324 (Regulation 290/2022) |
| 2024 | 1,582,812 | 1,582,812 | 36 x 43,967 (Regulation 286/2023) |
| 2025 | 1,676,052 | 1,676,052 | 36 x 46,557 (Regulation 282/2024) |
| 2026 | 1,762,812 | 1,762,812 | 36 x 48,967 |
| 2027 (planning) | 1,762,812 | 1,762,812 | 2026 figure carried forward |
Rules and exemptions
| Rule | Value |
|---|---|
| Taxable gains (ostatní příjmy) | The 15%/23% income scale stacked on the year's other declared income; the tax base rounds down to whole hundreds of crowns (§ 16(2)); no annual exempt amount |
| Securities held more than 3 years | Exempt (§ 4(1)(u)); exactly 3 years is still taxable, the interval must be strictly more. Unlisted registered shares (kmenový list) need 5 years |
| Securities sales under 100,000 CZK a year | Exempt while the year's aggregate proceeds do not exceed 100,000 crowns (§ 4(1)(t)) |
| Movable things (gold, art, collectibles) | Exempt with no holding test (§ 4(1)(c)); only a motor vehicle, aircraft or boat sold within 1 year of acquisition stays taxable |
| Property acquired to 31 December 2020 | Exempt when held strictly more than 5 years, or lived in for own housing 2 of the last 5 years (old § 4(1)(e), preserved by Act 609/2020 Coll.) |
| Property acquired from 1 January 2021 | A house or flat: exempt with 2 years of residence immediately before the sale, or reinvestment; other real estate: exempt when held strictly more than 10 years, or reinvestment (§ 4(1)(a)/(b)) |
| Crypto sold before 15 February 2025 | Taxed as other income with no exemption (a cryptocurrency is not a movable thing, the Supreme Administrative Court held) |
| Crypto sold from 15 February 2025 | Exempt under 100,000 CZK of crypto sales a year (counting sales from that date), or when held strictly more than 3 years with earlier holding counting (§ 4(1)(zj)/(zk), Act 32/2025 Coll.) |
| The 40 million cap | Exempt income above 40,000,000 CZK a year loses the exemption proportionally: in 2025 it counted crypto, securities and participations; from 2026 crypto only (§ 4(3)) |
| Losses | Net within their kind only: securities, property and things net together (§ 10(1)(b)), crypto nets only crypto; a § 10 loss never offsets other income and never carries forward (§ 10(4)) |
| Annual return | Daňové přiznání due 1 April of the following year, 2 May electronically, 1 July with a tax adviser |
Figures come from official records as of 2026-09-17; each table links back to the authority page above. The 23% threshold is a multiple of the average wage set each year by government regulation under the social-security act (48x to 2023, 36x from 2024 through the consolidation package, Act 349/2023 Coll.), so it moves every year. 2027 carries 2026’s figure forward.
Questions
Czechia capital gains questions
How much is capital gains tax in Czechia?
There is no separate capital gains rate: an individual's gains from selling securities, movables and real estate are other income (ostatní příjmy) declared in the annual return and taxed on the same progressive scale as everything else, 15% up to 1,762,812 crowns of tax base for 2026 and 23% above, stacked on your other declared income, with the base rounded down to whole hundreds of crowns.
When are securities sales exempt?
Two doors: a security is exempt once the time between acquisition and sale exceeds 3 years (sold on the third anniversary it is still taxable, the day after it is exempt), and separately, the year's securities sale proceeds are all exempt while their aggregate does not exceed 100,000 crowns. Unlisted registered shares (kmenový list) need 5 years instead of 3.
Is crypto taxed in Czechia?
Sold before 15 February 2025, yes: taxed as other income with no exemption, because the Supreme Administrative Court held a cryptocurrency is not a movable thing, so the property exemptions never applied. From 15 February 2025 (Act 32/2025 Coll.) crypto takes the same two doors as securities: exempt while the year's crypto sales stay at or under 100,000 crowns (counting sales from that date), or when the asset was held strictly more than 3 years, with holding before February 2025 counting.
Do losses reduce the tax?
Only within their own kind, and never beyond the year: securities, real estate and other things are one kind of other income and net together, while crypto nets only against crypto. Where a kind's expenses exceed its income the difference is disregarded entirely (§ 10(4)): it never offsets salary or other income and never carries forward.
How are capital gains taxed in Czechia?
The Czech Republic has no capital gains tax of its own: an individual's gains from selling securities, movables and real estate are other income (ostatní příjmy, Income Tax Act No. 586/1992 Coll., § 10) declared in the annual return (daňové přiznání) and taxed on the same progressive scale as everything else, 15% up to 36x the average wage and 23% above (§ 16(1); the 2026 threshold CZK 1,762,812 is carried in the cz-income-tax-2026 record), stacked on the year's other income. § 16(2) rounds the tax base down to whole hundreds of crowns before the rates apply. There is no annual exempt amount. Source: https://www.zakonyprolidi.cz/cs/1992-586
What exemption applies to securities?
Securities: exempt when the time between acquisition and sale exceeds 3 years (§ 4(1)(u)); exactly 3 years is still taxable, the interval must be strictly more. Five years apply to unlisted registered shares (kmenový list). Separately, securities sale proceeds are exempt while their aggregate for the year does not exceed CZK 100,000 (§ 4(1)(t)). From 1 January 2026 securities and business-participation income left the § 4(3) aggregate cap; the CZK 40,000,000 cap now counts crypto only. Source: https://www.zakonyprolidi.cz/cs/1992-586
What about gold, art and other movable things?
Movables: income from selling a tangible movable thing is exempt (§ 4(1)(c)) with three carve-outs: securities (their own doors apply), motor vehicles, aircraft and boats sold when the interval from acquisition does not exceed 1 year, and things that are or were in the seller's business assets within the 5 years before sale. Source: https://www.zakonyprolidi.cz/cs/1992-586
How is property bought before 2021 taxed?
Real estate acquired by 31 December 2020 (old § 4(1)(e), preserved by the transitional provision of Act No. 609/2020 Coll.): exempt when the interval between acquiring ownership and sale exceeds 5 years, or when the seller used the property for own housing needs for at least 2 years out of the 5 years immediately preceding the sale. Source: https://www.businessinfo.cz/navody/mfcr-informace-dp-z-prodeje-nemovitosti/
And property bought from 2021?
Real estate acquired from 1 January 2021 (today § 4(1)(a) and (b)): a house or flat is exempt when the seller had their residence there for at least 2 years immediately before the sale (a shorter residence still exempts when the proceeds finance own housing needs); other real estate is exempt when the interval between acquiring ownership and sale exceeds 10 years, or when the proceeds finance own housing needs. Neither door applies to a sale within 2 years of acquiring title or to property in business assets. Source: https://www.businessinfo.cz/navody/mfcr-informace-dp-z-prodeje-nemovitosti/
How is crypto taxed?
Crypto: § 4(1)(zj) exempts crypto sale proceeds while their aggregate for the year does not exceed CZK 100,000; § 4(1)(zk) exempts a cryptoasset when the time between acquisition and sale exceeds 3 years. § 4(3) keeps the CZK 40,000,000 proportional cap, counting time-test-exempt crypto income only from 2026 (securities and participations left the cap on 1 January 2026). Source: https://www.zakonyprolidi.cz/cs/1992-586
How do losses work?
Losses (§ 10(4)): where the documented expenses of a kind of § 10 income exceed that kind's income, the difference is disregarded. Securities, real estate and other things are one kind (§ 10(1)(b)) and net together; crypto nets only against crypto. A § 10 loss never offsets other income sources and never carries forward for individuals. Source: https://www.zakonyprolidi.cz/cs/1992-586
When is the return due?
Filing: the annual return for a calendar year is due by 1 April of the next year, 2 May when filed electronically, 1 July when prepared or advised by a tax adviser (Act No. 280/2009 Coll., the Tax Code, § 72). Source: https://www.zakonyprolidi.cz/cs/2009-280