Czech Republic VAT Rate (2026)
The Czech Republic applies a standard VAT rate of 21%. A reduced rate of 12% covers food, non-alcoholic beverages, books, hotel services, and medicines.
Czech Republic VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 12% | Reduced | Foodstuffs; non-alcoholic beverages; water; pharmaceutical products; books; hotel accommodation; certain services. |
| 0% | Zero | Intra-community and international transport |
Czech Republic standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1993 – 1 Jan 1995 | 23% |
| 1 Jan 1995 – 1 May 2004 | 22% |
| 1 May 2004 – 1 Jan 2010 | 19% |
| 1 Jan 2010 – 1 Jan 2013 | 20% |
| 1 Jan 2013 – present | 21% |
Reduced rate categories in detail
12% reduced rate
The 12% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Czech Republic
Czech Republic applies its standard 21% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Czech Republic
Tourist VAT refund in Czech Republic
Non-EU residents shopping in Czech Republic can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Czech Republic VAT refund
Key facts
- Registration threshold: CZK 2,000,000 annual turnover
- Standard rate: 21%
- Reduced rates: 12%, 0%
- Tax authority: Finanční správa České republiky
- Currency: EUR
FAQ
What is the VAT rate in Czech Republic?
The standard VAT rate in Czech Republic is 21%.
Reduced rates of 12% and 0% apply to essential goods and services.
What is the import VAT rate for Czech Republic?
Import VAT into Czech Republic is charged at the standard 21% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Czech Republic VAT number?
Czech Republic VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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