How is crypto taxed in the Czech Republic?

Crypto tax in the Czech Republic follows the ordinary income tax, but two exemptions added in 2025 take many small and long-term holders out of it. Profits are taxed at 15%, or 23% for higher earners. Crypto held for more than three years, or annual sales of up to CZK 100,000, can be sold tax-free, as of October 2026.

What is the Czech crypto tax rate?

For individuals, crypto income that is not exempt falls under Section 10 of the Income Tax Act, the category for other income. According to Podnikatel.cz, the rate is 15%, rising to 23% on the part of a person's total tax base above a statutory limit, which was CZK 1,676,052 for 2025.

The taxable amount is the sale income minus the acquisition cost, which can be claimed as an expense. Podnikatel.cz says a tax liability arises not only when crypto is sold for korunas but also when one cryptocurrency is exchanged for another. Keeping a record of every purchase price, date and exchange rate is therefore important. The guide to crypto cost basis explains the idea.

How does the Czech crypto three-year exemption work?

Parliament approved the change in December 2024, and Act No. 32/2025 Coll. took effect on February 15, 2025. It added two separate exemptions for individuals. Meeting either one is enough.

1. Time test. Income from crypto held for more than three years between acquisition and disposal is exempt. Crowe reports that time held before the law took effect counts toward the three years, and that an exchange carried out by the token's issuer does not restart the clock.
2. Value test. If total gross income from crypto transfers in a tax year does not exceed CZK 100,000, it is exempt however long the coins were held. Electronic money tokens, a type of stablecoin, are excluded from this test.

The time test is capped. Crowe says a CZK 40 million annual limit still applies to crypto from 2026, even though it was removed for securities.

Are there limits on the Czech exemptions?

Yes. The exemptions do not cover crypto that was part of a person's business assets, unless at least three years have passed since the business activity ended. For 2025, a transitional rule applied: income from January 1 to February 14, 2025 was taxed under the old rules and did not count toward the CZK 100,000 limit.

Forvis Mazars notes the Income Tax Act still has no definition of crypto-assets, and the Chamber of Tax Advisors has worked with the tax administration to settle open questions. Crowe recommends keeping a full transaction history for each asset to prove holding periods and costs.

Austria, a neighbor, took a different route with a flat special rate, covered in how crypto is taxed in Austria. The wider picture is in crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.