21. 6. 2023
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.
