How much tax could you pay when selling shares, cryptocurrency or real estate in the Czech Republic?
The Finorum Czech Republic Capital Gains Tax Calculator estimates the tax on a private investment disposal. Enter the purchase price, sale price and eligible costs, then select the relevant asset and holding period.
The Czech Republic does not impose one separate capital gains tax. Taxable gains are generally included in an individual’s personal income tax base and taxed at 15% or, above the annual threshold, 23%. Several important exemptions apply to securities, cryptoassets and real estate.
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How Capital Gains Are Taxed in the Czech Republic
Private capital gains generally fall within the Czech personal income tax system, usually as other income rather than under a separate Capital Gains Tax Act.
The applicable individual income tax rates are:
- 15% on the portion of the tax base up to the annual higher-rate threshold;
- 23% on the portion exceeding that threshold.
For 2026, the higher rate applies above the statutory threshold based on 36 times the average monthly wage. CzechInvest confirms that Czech personal income is subject to rates of 15% and 23%. CzechInvest
The basic calculation for a taxable investment disposal is:
Taxable gain = Sale proceeds − Documented acquisition cost − Eligible disposal costs
The tax rate shown by the calculator is a simplified estimate. The final amount depends on the taxpayer’s total taxable income for the year because only the portion above the annual threshold is taxed at 23%.
Tax on Shares and Investment Funds
Czech tax residents can benefit from two important exemptions when selling securities outside a business.
CZK 100,000 annual proceeds test
Income from securities can be exempt when the taxpayer’s total gross proceeds from relevant security disposals do not exceed CZK 100,000 during the tax year.
This test is based on sale proceeds, not profit.
For example, if shares purchased for CZK 90,000 are sold for CZK 105,000, the CZK 100,000 proceeds threshold has been exceeded even though the actual profit is only CZK 15,000.
Three-year holding-period test
Income from the sale of securities can generally be exempt when the security has been held for more than three years.
A different five-year period can apply to certain ownership interests in business corporations that are not treated as ordinary securities.
When neither exemption applies, the taxable amount is generally the positive difference between the sale proceeds and the documented acquisition and disposal costs. The result is included in the individual’s tax base and taxed at 15% or 23%.
From 1 January 2026, the previous CZK 40 million limit on the time-test exemption was abolished for qualifying securities and business ownership interests. Consequently, securities satisfying the relevant holding period are no longer subject to that annual exemption ceiling.
The CZK 100,000 gross-proceeds test remains available. These changes are confirmed by the Czech Financial Administration. Czech Financial Administration
Cryptocurrency Tax in the Czech Republic
The Czech Republic introduced exemptions for qualifying private cryptoasset disposals in 2025, bringing their treatment closer to that of securities.
Two principal tests can apply.
CZK 100,000 crypto proceeds test
Income from relevant cryptoasset disposals can be exempt when the taxpayer’s total annual gross proceeds do not exceed CZK 100,000.
Again, this is a limit on total disposal proceeds rather than the resulting profit.
Three-year crypto holding test
Income can also be exempt when the disposed cryptoasset was held for more than three years.
Unlike the corresponding limit for securities, the annual CZK 40 million ceiling remains applicable to cryptoasset income qualifying through the three-year test in 2026. The proportion above that limit can remain taxable.
The official Czech legislation confirms both the CZK 100,000 proceeds exemption and the CZK 40 million limit for cryptoassets qualifying under the holding-period exemption. Czech Income Tax Act
The exemptions do not generally apply to cryptoassets included, or recently included, in business property. Professional trading, mining, staking and income received as compensation can require a different tax treatment.
Investors should retain records of:
- acquisition and disposal dates;
- acquisition values;
- sale or exchange values;
- trading and network fees;
- transfers between personal wallets;
- exchanges between different cryptoassets;
- payments made using cryptocurrency.
A transfer between wallets owned by the same taxpayer does not by itself create a gain, but documentation is necessary to preserve the asset’s acquisition history and prove ownership.
Capital Gains Tax on Property
The taxation of property sales depends on when the property was acquired, how long it was owned and whether it served as the seller’s residence.
Main residence exemption
Income from the sale of a family house or qualifying residential unit is generally exempt when the seller lived there for at least two years immediately before the sale.
When the seller lived in the property for less than two years, an exemption may still be available if the sale proceeds are used to satisfy the taxpayer’s own qualifying housing needs and the statutory conditions and notification requirements are met.
A formal registered address alone may not conclusively prove residence. The actual use of the property and the seller’s circumstances can be relevant.
The Czech Financial Administration describes both the two-year residence exemption and the possibility of an exemption where proceeds are reinvested in the seller’s own housing needs. Czech Financial Administration
Ownership-period exemption
For property acquired on or after 1 January 2021, income from the sale is generally exempt after an ownership period of ten years.
For qualifying property acquired before 1 January 2021, the earlier five-year ownership test can continue to apply.
The ten-year period may therefore apply to an investment apartment, holiday property, land or another property that does not qualify under the main-residence exemption.
If no exemption is available, the taxable gain is generally calculated by deducting the documented acquisition price and eligible sale-related expenses from the proceeds.
Relevant costs can include qualifying legal fees, estate-agent commission and documented expenditure that increased the property’s value. Ordinary running expenses are not automatically deductible from the sale gain.
Example of a Taxable Share Gain
Suppose a Czech tax resident purchases shares for CZK 200,000 and sells them two years later for CZK 310,000. Eligible broker and transaction costs total CZK 10,000.
- Sale proceeds: CZK 310,000
- Acquisition cost: CZK 200,000
- Eligible costs: CZK 10,000
- Estimated taxable gain: CZK 100,000
- Estimated tax at 15%: CZK 15,000
- Estimated gain after tax: CZK 85,000
The CZK 100,000 small-disposal exemption does not apply because the gross proceeds were CZK 310,000. The three-year holding test is also not satisfied because the shares were sold after only two years.
The example assumes that the gain remains within the taxpayer’s 15% tax band. If part of the taxpayer’s total tax base exceeds the annual higher-rate threshold, that portion may be taxed at 23%.
Had the shares been sold after completing the three-year holding period, the proceeds could generally have been exempt.
How Losses Affect the Calculation
A loss from one compatible taxable disposal may reduce gains from another transaction belonging to the same type of income during the same tax year.
However, the final result within a taxable category generally cannot create a deductible loss against unrelated employment or business income. Investment losses should therefore not automatically be entered as deductions from salary, rental income or other tax categories.
Losses connected with exempt disposals cannot normally be used to reduce taxable gains. If the income from a sale is exempt under the holding-period or proceeds test, the related loss or expenses do not generate a separate tax deduction.
The calculator’s “Compatible losses” field should include only losses that can legally be offset against the selected taxable gain.
Exempt Income May Still Need to Be Reported
Tax exemption does not always eliminate every administrative obligation.
A Czech taxpayer receiving a single item of exempt income exceeding CZK 5 million may be required to notify the tax authority, even when no income tax is payable. Exceptions can apply where the tax authority already has access to the relevant information through public registers.
This reporting threshold should not be confused with the CZK 100,000 securities or crypto proceeds tests or the CZK 40 million crypto exemption ceiling. Each limit serves a different purpose.
Calculation Assumptions
The calculator assumes that the user is a Czech tax-resident individual making a private disposal outside a business.
It does not fully reproduce:
- the taxpayer’s complete annual income and the precise allocation between the 15% and 23% rates;
- business assets and professional trading;
- employee share plans and company reorganisations;
- every condition attached to reinvesting property proceeds;
- assets acquired through inheritance or gifts;
- foreign tax credits and double taxation agreements;
- mandatory reporting of high-value exempt income.
The result should therefore be treated as an estimate rather than a completed Czech tax return.
Important Notice
The Finorum Czech Republic Capital Gains Tax Calculator provides information only. The actual result may depend on gross annual proceeds, the acquisition date, type of security, classification of a cryptoasset, total annual income, use of the property and compliance with notification deadlines.
Before completing a significant transaction or claiming an exemption, consult the Czech Financial Administration or a qualified Czech tax adviser.
Czech Republic capital gains tax calculator
Matias Buće has a formal background in administrative law and more than ten years of experience studying global markets, forex trading, and personal finance. His legal training shapes his approach to investing — with a focus on regulation, structure, and risk management. At Finorum, he writes about a broad range of financial topics, from European ETFs to practical personal finance strategies for everyday investors.