Country rates
VAT in Czechia
21% standard rate and a 12% reduced rate for food, books and other essentials.
| Standard rate | 21% |
|---|---|
| Reduced rates | 12%, 0% |
| Currency | CZK |
Worked example
100.00 net plus 21% VAT comes to Kč 121.00.
A Kč 100.00 gross price splits into Kč 82.64 net and Kč 17.36 VAT.
Try the VAT calculatorWhat you should know about Czechia VAT
The standard rate of 21% applies to most supplies. Reduced rates of 12% and 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Czechia's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Czechia tax authority before filing.