Czech Republic
Individual - Foreign tax relief and tax treaties
Last reviewed - 01 July 2024Foreign 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 |