Individual - Foreign tax relief and tax treatiesLast reviewed - 01 February 2023
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.
Double tax treaties (DTTs)
Countries with which the Czech Republic currently has DTTs:
|Bosnia and Herzegovina||Indonesia||Netherlands||Thailand|
|Chile||Japan||Panama||United Arab Emirates|
|China *||Jordan||Philippines||United Kingdom|
|Cyprus||Korea People's Republic||Romania||Venezuela|
|Egypt||Kyrgyzstan||Saudi Arabia||San Marino|
|Estonia||Latvia||Serbia and Montenegro||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)
|Bosnia and Herzegovina||Macedonia||Turkey|