Czech Republic
Standard 15% income tax on crypto gains. 3-year holding period exemption available. Higher rate of 23% for high earners. DAC8 compliance from 2026.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
15-23%
Mining
15-23%
DeFi
15-23%
NFTs
15-23%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
Holding period benefit available
Hold >3 years = potential exemption. Under 3 years = 15% (or 23% for high earners).
Regulation & Residency
Regulatory Body
Czech National Bank (CNB)
Residency Requirement
Zivnostensky list (trade license) for freelancers; various visa options
Reporting Requirements
Annual income tax filing; DAC8 from 2026
Citizenship & Residency Path
Residency via business/employment; EU citizenship after 10 years residency
Notable Conditions
- →3-year holding period for tax exemption (one of the longest in EU)
- →15% flat rate is competitive within the EU
- →23% surcharge for income above certain threshold
- →EU member - MiCA and DAC8 apply
- →Prague emerging as a crypto hub
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Good
Quality of Life
High
Lifestyle Scores