Czech Republic

Individual - Foreign tax relief and tax treaties

Last reviewed - 07 July 2020

Foreign tax relief

Based on Czech domestic tax legislation, when eliminating double taxation of income from abroad, the provisions of DTTs concluded by the Czech Republic are to be followed. Alternatively, in some cases, income from abroad can be exempt from taxation in the Czech Republic based on the local Czech legislation. If no applicable treaty exists, the income can be reduced by the tax paid on the income abroad.

Tax treaties

Double tax treaties (DTTs)

Countries with which the Czech Republic currently has DTTs:

Albania France Luxembourg Slovenia
Armenia Georgia Macedonia South Africa
Australia Germany Malaysia Spain
Austria Greece Malta Sri Lanka
Azerbaijan Hong Kong Mexico Sweden
Bahrain Hungary Moldova Switzerland
Barbados Iceland Mongolia Syria
Belarus India Morocco Tajikistan
Belgium Indonesia Netherlands Thailand
Bosnia and Herzegovina Iran New Zealand Tunisia
Brazil Ireland Nigeria Turkey
Bulgaria Israel Norway Turkmenistan
Canada Italy Pakistan Ukraine
Chile Japan Panama United Arab Emirates
China * Jordan Philippines United Kingdom
Columbia Kazakhstan Poland United States
Croatia Korea Portugal Uzbekistan
Cyprus Korea People's Republic Romania Venezuela
Denmark Kuwait Russia Vietnam
Egypt Latvia Saudi Arabia  
Estonia Lebanon Serbia, Montenegro  
Ethiopia Liechtenstein Singapore  
Finland Lithuania Slovakia

* Does not apply to Taiwan, Macao, and Hong Kong.

Social security agreements (non-EU countries)

Albania Israel Serbia
Australia Japan Syria
Belarus Korea Tunisia
Bosnia and Herzegovina Macedonia Turkey
Canada Moldova Ukraine
Chile Montenegro United States
India Russian Federation