VAT Rates Czech Republic
The VAT rate is a percentage fee imposed by the government on the purchase price of goods and services. VAT rates vary throughout EU member states.
VAT rate in Czech Republic is generally charged in a standard rate of 21% on supplies of goods and services.
As provided under Article 47 on VAT Act, there are two reduced VAT rate in Czech Republic. A reduced VAT rate of 15% and 10%, both consolidated in 12% after 2024. There are also several of services that are exempt from Czech VAT.
Czech Republic – VAT Rates
Standard VAT rate |
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| A standard VAT (Value-Added Tax) rate is each country’s most typical VAT rate applied to goods and services. It is applied to the majority of goods and services, with some exceptions, such as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 21% | All other taxable goods and services |
Reduced VAT rates |
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| Certain goods and services are eligible for reduced VAT rates. as essential items or other specific goods or services that may have a reduced rate and are presented below. As of January 1st 2024 the Czech republic consolidated the two reduced VAT rates to one of 12% | |
| Rate | Good or Services |
| 12% | First Reduced VAT rate on certain goods or services (from 15% before 2024) |
| Repairing specific medical equipment and mobility aid such as wheelchairs | |
| Transportation, collection, preparation, and municipal waste | |
| Passengers’ transportation and luggage via air travel | |
| Social services that do not the requirements for tax exemption | |
| Services provided by writers and performers (excluding the licensing of their work or artistic performances, as well as the services of independent journalists) | |
| Services related to funerals and their associated activities | |
| Food products, such as non-alcoholic beverages and animal feed, with the exemption of baby food and related items | |
| Botanical items | |
| Devices designed for people with disabilities, such as braille paper | |
| Medicines and medical equipment excluding medicines subject to the second reduced VAT rate | |
| Car seats designed for children | |
| Firewood | |
| Art, antiques and collector’s items to be brought to Czech may be subject to special regulations for restrictions | |
| 12% | Second Reduced VAT rate (From 10% before 2024) |
| Purifying and providing water to the public through pipelines | |
| Transportation of a large number of passengers and their luggage via and land and sea, which also includes ski lifts | |
| Systems and facilities for the removal and treatment of wastewater, along with additional supporting services | |
| Services related to providing lodging or accommodations | |
| Services related to food and drink such as in restaurants and cafes, but tobacco products are excluded. | |
| Admission to venues such as cinemas, museums and other cultural events | |
| Services provided from the library like lending books, periodicals and other materials | |
| Household cleaning services | |
| Home care for children, elderly, sick and disabled individuals | |
| Access to gyms, fitness centers, recreational facilities, sporting events, fireworks, light and sound shows | |
| Services related to the operation of recreational parks and beaches | |
| Repairs to footwear, leather products, clothing, and textiles | |
| Bicycle repairs | |
| Hairdressing and barbers’ services | |
| Turkish baths, saunas, steam baths, and salt caves | |
| Baby food and formulas | |
| Mill products, including certain cereals, potatoes, and dried legumes | |
| Malt, starches, and wheat gluten | |
| Processed cereal products and ready-mix gluten-free products | |
| Drinking water | |
| Various medicines and pharmaceuticals for medical and veterinary purposes | |
| Coloring books | |
| Maps | |
| Audiobooks | |
| 0% |
Zero rated products |
| Intra-community supplies | |
| Exports | |
Last Updated: 05/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
