In Czechia, Value-Added Tax (VAT) — locally known as Daň z přidané hodnoty or DPH — is an indirect tax applied to most goods and services. The system includes a standard rate, a reduced rate, and a zero rate for specific transactions. Some transactions are fully exempt from VAT.
As of 1 January 2024, the Czech VAT structure was simplified with the introduction of a unified reduced rate, replacing the previous dual reduced rates of 10% and 15%.
VAT Reform (2024)
As of 1 January 2024, the Czech VAT system was simplified through the introduction of a unified reduced rate of 12%, replacing the previous dual reduced rates of 10% and 15%.
Czechia VAT rates in 2025
| Rate | Type | Examples of goods and services |
|---|---|---|
| 21% | Standard | All other taxable goods and services |
| 12% | Reduced | Food and non-alcoholic beverages, hotel accommodation, restaurant and catering services, public transport, cultural events, professional subscriptions |
| 0% | Zero | Exports, intra-community supplies, books and audiobooks (with restrictions on advertising and multimedia content) |
For more detailed information or to confirm the VAT treatment of a specific product or service, visit the Czech government’s website.