Czech VAT (DPH) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Czechia applies a standard rate of 21% and a reduced rate of 12%.

NetCZK 100.00

VAT (21 %)CZK 21.00

GrossCZK 121.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 104 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Select the applicable VAT rate: standard rate 21% (zakladni sazba — Zakon 235/2004 Sb., ZDPH) for most goods and services, or reduced rate 12% (snizena sazba, effective 1 January 2024, replacing the former 15% and 10% rates) for food, books, medicines, accommodation, passenger transport and similar categories.
From a price excluding VAT: VAT = base price multiplied by the rate, rounded to the nearest crown; VAT-inclusive price = base price plus VAT.
From a price including VAT: base price = inclusive price divided by (1 + rate), rounded to the nearest crown per section 37 ZDPH; VAT = inclusive price minus base price.
Effective rates from a VAT-inclusive price: 17.36% for the standard rate (0.21 divided by 1.21) and 10.71% for the reduced rate (0.12 divided by 1.12).
VAT registration is mandatory when total taxable turnover (obrat) in any 12 preceding calendar months exceeds CZK 2,000,000; registration takes effect from the first day of the second month after crossing the threshold.

FAQ

Which goods and services use the reduced 12% VAT rate?

The 12% reduced rate applies to food and non-alcoholic beverages, books and e-books, prescription medicines and medical devices for disabled persons, accommodation services, restaurant meals (food only — alcoholic drinks are taxed at 21%), passenger transport, and supplies of heat, cooling and gas.

What is the difference between exempt supplies and zero-rated supplies?

Exempt supplies under section 51 ZDPH — such as financial services, healthcare and education — carry no output VAT and give no right to deduct input VAT. Zero-rated supplies — such as exports of goods and intra-EU deliveries under sections 64 and 66 ZDPH — are taxed at 0% and do preserve the right to deduct input VAT.

When must a Czech business register for VAT?

VAT registration is mandatory once cumulative taxable turnover in any 12 consecutive calendar months exceeds CZK 2,000,000 (in force since December 2022 under Act 366/2022 Sb.). Registration is effective from the first day of the second month after exceeding the threshold. Voluntary registration below the threshold is also possible.

How is VAT handled when a restaurant bill includes alcoholic drinks?

Food items in a restaurant are taxed at the reduced rate of 12%, while alcoholic drinks fall under the standard rate of 21%. When both appear on the same receipt the amounts must be separately identified and each allocated to the correct rate.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 104 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources

Ministerstvo prace a socialnich veci (via sagit.cz) — Sdeleni MPSV c. 356/2025 Sb. o vyhlaseni minimalni mzdy pro rok 2026
Financni sprava CR — FS: Vypocet pro rok 2026 podle NV c. 365/2025 Sb. - Prumerna mzda 48 967 Kc (46 278 x 1,0581)
Vlada CR (via sagit.cz) — NV c. 365/2025 Sb. - vseobecny vymerovaci zaklad 2024 a prepocitaci koeficient 2026
Vlada CR (via sagit.cz) — NV c. 285/2024 Sb. o koeficientu pro vypocet minimalni mzdy v roce 2025 a 2026
CSSZ — CSSZ - Vyse a sazba pojistneho: employee 7.1%
CSSZ — CSSZ: Maximalnim vymerovacim zakladem je 48nasobek prumerne mzdy = 48 x 48,967 = 2,350,416 CZK pro rok 2026
VZP CR — VZP: Pojistne se vypocita jako 13,5 % z vymerovacibo zakladu
Sbirka zakonu (via zakonyprolidi.cz) — Zakon c. 48/1997 Sb., § 9 odst. 2: 'Pojistne za zamestnance hradi z jedne tretiny zamestnanec, ze dvou tretin zamestnavatel.' (1/3 x 13.5% = 4.5%)
Sbirka zakonu (via zakonyprolidi.cz) — Zakon c. 592/1992 Sb., § 2 odst. 2: 'Pojistne se zaokrouhluje na cele koruny smerem nahoru.'
Vlada CR (via sagit.cz) — NV c. 357/2025 Sb. - vymerovaci zaklad pro zdravi pojisteni platene statem 2026
CSSZ — Annual VZ = 50% of (income - expenses)
CSSZ — CSSZ: Minimalni mesicni vymerovaci zaklad hlavni cinnost Jan-Jun 2026: 19,587 CZK

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Czechia tax guides

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