Crypto tax in Czechia
Czechia is crypto-friendly.
Treatment
taxed under a special / mixed regime
Long-term
Tax-free (>3 years)
Headline rate
23%
For a relocating individual tax resident in Czechia, private crypto gains are taxed as personal income (15% up to the higher‑rate threshold, then 23%), but from 14 February 2025 disposals can be fully exempt if you either held the crypto for more than 3 years or your annual crypto income stays under 100,000 CZK, subject to the statutory limits.
“For all individuals, taxable crypto transactions must be included in the tax return under “other income from transfers for consideration” pursuant to Section 10(1)(b) of the Income Tax Act, and related expenses (purchase price, fees, etc.) may be claimed against them. You meet the value or time test. Tax exemptions that previously applied only to securities will also apply to cryptocurrencies starting February 14, 2025. Your income from crypto transactions is therefore tax-exempt if you meet the following criteria: Value test – Your income (not profit) from crypto transactions did not exceed CZK 100,000 in the calendar year. Time test – you held the cryptocurrency for at least 3 years and only then sold it, exchanged it, or used it to purchase goods.” — Finanční správa – Czech Tax Administration
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.