How crypto tax works in Czechia
From the 2025 reform, individuals exempt crypto disposal income up to CZK 100,000 gross per year, and gains on assets held over three years up to CZK 40 million shared with securities relief.
Short-term gains above the small-amount line face personal income at 15% or 23%, with pre-reform holding time counting toward the three-year test.
E-money tokens skip the value exemption, business assets lose both reliefs, and DAC8 reporting checks time-test claims against exchange data.
Tax rates at a glance
- Virtual asset gains
- 15% / 0% (tests)
- Short-term gains
- 15% / 23%
- Value exemption
- CZK 100,000
- Time-test cap
- CZK 40m
- E-money tokens
- Reportable
- Companies
- Corporate tax
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Long-term holdersActive tradersExpatsFoundersCross-border investors
Watch out for
- The CZK 100,000 test runs on gross income, so a CZK 105,000 sale makes the whole amount reportable rather than just the excess.
- The CZK 40 million cap is shared with securities relief, which means parallel stock sales can crowd out crypto exemption in the same year.
- E-money stablecoins never enter the value shelter and report from the first koruna, which surprises USDT and USDC holders.
- Pre-February-2025 disposals follow old fully-taxable rules, so 2025 straddlers need date-split treatment.
Frequently asked questions
How is crypto taxed in Czechia in 2026?
Annual crypto income to CZK 100,000 is exempt, three-year holds are exempt to CZK 40 million shared with securities, and short-term gains face 15% or 23%.
Do stablecoins qualify for the exemption?
No. E-money tokens are excluded from the value test and report from the first koruna of disposal income.
Does pre-2025 holding time count?
Yes. Holding periods before the reform count toward the three-year test, though pre-February-2025 disposals themselves stay fully taxable.