Taxes · 🇨🇿 Czechia
Crypto and tokenized asset taxes in Czechia
Crypto gains are taxed as other income at 15% (23% on high incomes). Since February 2025 they are tax-free after 3 years, or if total sale proceeds stay at or below CZK 100,000 a year. Swaps are taxed.
Crypto
Gains
15% / 23% progressive income tax (other income, § 10)
Holding period
More than 3 years between purchase and sale makes the gain tax-free (from 15 Feb 2025). Together with exempt securities income, this exemption is capped at CZK 40 million a year.
Tax-free allowance
Tax-free if total crypto sale proceeds in the year do not exceed CZK 100,000 (proceeds, not profit; e-money tokens excluded).
Losses
If costs exceed income, the difference is ignored. No carry-forward and no offset against other income.
Also
Swapping crypto for other crypto, goods or services is taxed like a sale. Crypto held as business assets is taxed as business income and gets neither exemption. For tax purposes, crypto-asset follows the MiCA definition.
Income and tokenized assets
Staking, lending, yield
Mining creates no taxable income when coins are mined; tax arises when they are sold or exchanged. No Finanční správa guidance found on staking or lending rewards.
Tokenized stocks, bonds, funds
The tax law uses the MiCA definition of crypto-asset, which does not cover financial instruments. A token that is legally a share or bond should therefore follow the securities rules (also a 3-year test, but no CZK 40 million cap since 2026). No specific guidance found.
Filing
Tax year
Calendar year; annual personal income tax return
Reporting
Report taxable crypto income in the annual personal income tax return. DAC8: providers are to collect data from 1 January 2026 and report by 30 April 2027, but the Czech implementing law was delayed.
Tax authority
Watch out
- The CZK 100,000 limit counts gross proceeds, so even small gains can become taxable if you sell a lot.
- Keep proof of purchase dates for the 3-year test.
- Every crypto-to-crypto swap is a taxable event.
- Very large exempt gains (over CZK 40 million a year) are only partly exempt.
Sources
- Finanční správa: Ostatní příjmy (crypto exemption) · financnisprava.gov.cz
- GFŘ: Information on crypto transactions (2022) · financnisprava.gov.cz
- Finanční správa: tax news for 2026 · financnisprava.gov.cz
- Finanční správa: DAC8 implementation status · financnisprava.gov.cz
- IBFD: DAC8 rollout across the EU · ibfd.org
Not confirmed
- Czech DAC8 law adoption status as of Nov 2026.
- Exact 2026 filing deadlines.
- Staking/lending rewards treatment.
- Netting gains and losses between crypto sales within a year.
Researched 2026-11-09 for private individuals resident in Czechia. Information, not tax advice — rules change; check the tax authority before you file.