Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
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.
Last changed 2026-01-26