Personal income tax

Personal income tax
The personal income tax applies to those who are permanent residents or habitual residents of the Czech Republic, i.e. tax residents of the Czech Republic. A tax resident is a person whose temporary stay in the Czech Republic exceeds 183 days per calendar year. Personal income tax is levied on income from employment, self-employment, income from capital assets, rental income and other income, including, for example, casual income or winnings.