VAT in Czech Republic

The Value Added Tax (VAT) in the Czech Republic is known as Dan z pridane hodnoty (DPH) in their local language.

What are the VAT rates in the Czech Republic?

The VAT rates in the Czech Republic are the following:

• Standard rate: 21%
• Reduced rates: 12% 

Czech Republic has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

VAT Rates by goods and services in the Czech Republic

The standard VAT rate is 21%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The reduced VAT rate is 12%. This reduced rate was consolidated in January 2024, and prior to that date, there were two reduced rate applicable of 10% and 15%. The 12% reduced rate applies to certain food products, passenger air transport, medical and social care, restaurant and catering services, water distribution, admission to cultural and sporting events, and hotel accommodation, among others. 

Some goods and services that were subject to a reduced rate are now standard rated, such as hairdressing, several repair services, etc. 

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.

Finally, some supplies are VAT exempt, such as health services, public education, and financial services, among others.

For a precise confirmation of the VAT rate applicable to your product or service in the Czech Republic, we recommend that you contact us. 

• Foodstuff
  12%
• Water supplies
  12%
• Pharmaceutical products
  12% 
• Medical equipment for disabled persons
  12%
• Children´s car seats
  12%
• Passenger transport
  12%
• Books
  0%
• This includes books, brochures, music and maps, including audio recordings of their content, unless those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music.
• Books on other physical means of support
  0%
• Newspapers
  12%
• Periodicals
  12%
• Admission to cultural services (theatre, etc)
  12%
• Admission to amusement parks
  12%
• Pay TV / cable
  21%
• TV licenses
  21%
• Writers / composers
  12% and 21%
• Hotel Accommodation
  12%
• Restaurant and catering services
  12%
• Restaurants
  12%
• Medical and dental care
  Exempt and 12%
• Repair of shoes and leather goods
  21%
• Repair of clothing and household linen
  21% (the repair of bicycles was also raised to 21%, instead of 10%)
• Hairdressing
  21%