Czech Republic

Individual - Foreign tax relief and tax treaties

Last reviewed - 08 July 2021

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 Slovakia
Armenia France Lithuania Slovenia
Australia Georgia Luxembourg South Africa
Austria Germany Macedonia Spain
Azerbaijan Ghana Malaysia Sri Lanka
Bahrain Greece Malta Sweden
Bangladesh Hong Kong Mexico Switzerland
Barbados Hungary Moldova Syria
Belarus Iceland Mongolia Taiwan **
Belgium India Morocco Tajikistan
Bosnia and Herzegovina Indonesia Netherlands Thailand
Botswana 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
Colombia Kazakhstan Poland United States
Croatia Korea Portugal Uzbekistan
Cyprus Korea People's Republic Romania Venezuela
Denmark Kuwait Russia Vietnam
Egypt Kyrgyzstan Saudi Arabia  
Estonia Latvia Serbia and Montenegro  
Ethiopia Lebanon Singapore

*    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