Czech Republic

Individual - Foreign tax relief and tax treaties

Last reviewed - 09 February 2024

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

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

**  As Taiwan is not a separate country, a domestic law (instead of a DTT) was introduced to implement the double taxation provisions vis-a-vis Taiwan.

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