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: 10% and 15%

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 first reduced VAT rate is 15%. This reduced rate applies to certain food products, non-alcoholic beverages, passenger air transport, medical and social care - unless exempted, children's car seats, and funeral services, among others.

In addition, there is a reduced VAT rate of 10%. This reduced rate applies to public transport, certain pharmaceutical and veterinary products, baby food, restaurant and catering services, hairdressing and barber services, water distribution, admission to cultural and sporting events, and hotel accommodation, among others.

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
  15%
• Water supplies
  10%
• Pharmaceutical products
  10% and 15%
• Medical equipment for disabled persons
  15%
• Children´s car seats
  15%
• Passenger transport
  10%
• Books
  10%
• Books on other physical means of support
  10%
• Newspapers
  10%
• Periodicals
  10%
• Admission to cultural services (theatre, etc)
  10%
• Admission to amusement parks
  10%
• Pay TV / cable
  21%
• TV licenses
  21%
• Writers / composers
  15%
• Hotel Accommodation
  10%
• Restaurant and catering services
  10%
• Restaurants
  10%
• Medical and dental care
  Exempt and 15%
• Repair of shoes and leather goods
  10%
• Repair of clothing and household linen
  10%
• Hairdressing
  10%