VAT rates in Czechia (2026)
Last reviewed: 7 November 2026
In short: The basic VAT rate is 21% and the reduced rate is 12%, which covers foods in Annex 3. A business becomes a VAT payer after turnover above CZK 2,000,000.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The basic VAT rate is 21%. [1] |
| Reduced VAT ratesValue added tax | The reduced rate is 12%. It applies to goods in Annex 3 (including foods), heat and cold, services in Annex 2, and repair of medical devices. [1] |
| VAT on foodValue added tax | Foods listed in Annex 3 (customs tariff chapters 01-05, 07-23 and 25, excluding most drinks) and drinking water are taxed at the reduced rate of 12%. [1] |
| VAT registration thresholdValue added tax | A taxable person based in the Czech Republic becomes a VAT payer from 1 January of the year after the one in which domestic turnover exceeded CZK 2,000,000. [1] |
| Tax authorityValue added tax | ⚠ Not yet verified |
Notes
- The version read applies from 1 January to 31 December 2026. Drinks other than those named in Annex 3 are taxed at 21%.
- The text read refers to the tax administrator (správce daně) but does not name the Financial Administration as the VAT authority. Not confirmed.
Sources
- Ministerstvo vnitra (e-Sbírka): Zákon č. 235/2004 Sb., o dani z přidané hodnoty, znění od 1. 1. 2026 do 31. 12. 2026 (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.