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VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Czech Republic | |
| standard | 21% Most goods and services. For example, alcoholic beverages and most non-alcoholic beverages, bottled water. Hairdressing services, cut flowers, firewood, household cleaning, shoe and bicycle repairs, air transport, municipal waste collection. |
| reduced | 12% Food (excluding most beverages), animal feed, accommodation, restaurant services (excluding beverages other than tap water and milk-based drinks), water supply and sewerage services, heating and cooling, medicines, medical devices, gluten-free products, newspapers and periodicals, child car seats, public transport, cultural and sporting events, funeral services, social housing construction, and repairs to dwellings and residential buildings. |
| exempt with deduction | Exports of goods outside the EU, supplies of goods to VAT-registered buyers in another Member State, international transport. Printed books and e-books. |
| exempt without deduction | Healthcare, social welfare, education, financial and insurance services, universal postal services, public-service radio and television broadcasting, lotteries and gambling, sales and lettings of land and buildings (with some exceptions). |
| out of scope | Work performed under an employment relationship, the sale of a business or its transfer as a contribution in kind, compensation for damages and contractual penalties, subsidies not linked to the price, dividends, activities carried out by public authorities in the exercise of public powers, gifts of small value and samples. |
| reverse charge | Sales by businesses not established in Czechia. Construction and installation work and the supply of staff for such work, waste and scrap, investment gold, emission allowances, sales of immovable property under the option to tax, electricity and gas supplied to traders. Where the taxable amount exceeds CZK 100,000, also cereals and industrial crops, metals, mobile phones, integrated circuits, laptops, tablets and game consoles. |
| margin scheme | A reseller of second-hand goods, works of art, collectors’ items or antiques who purchased the goods without VAT, for example from a private individual, pays VAT only on the profit margin. A similar special scheme applies to travel services. VAT Margin Scheme calculator |
Businesses not registered for VAT (with a turnover of no more than CZK 2,000,000 per calendar year) do not charge VAT.
| Upcoming changes: | |
| 1 Jan 2027 | VAT on non-alcoholic drinks served for consumption on the premises falls from 21% to 12%. The reduction does not apply to takeaway drinks. Ministry of Finance |
| Past changes: | |
| 1 Jan 2025 | Turnover for mandatory VAT registration is calculated per calendar year. If a business’s turnover exceeds CZK 2,000,000, it becomes a VAT payer from 1 January of the following year. If its turnover exceeds CZK 2,536,500, it becomes a VAT payer on the day immediately following the threshold being exceeded. Czech Financial Administration (in Czech) |
| 1 Jan 2024 | Snížené sazby 15% a 10% se slučují do snížené sazby 12%. Většina nápojů (včetně točeného piva), kadeřnické služby, řezané květiny, palivové dřevo, úklid domácností, opravy obuvi a jízdních kol, letecká doprava a sběr komunálního odpadu přecházejí do základní sazby 21%. Knihy jsou osvobozeny od DPH s nárokem na odpočet daně na vstupu. General Financial Directorate (PDF, in Czech) |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 17 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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