Crypto Tax in the Czech Republic 2026: When You Owe and When You Don't

How much you pay: exemptions come first — only what does not qualify for one gets taxed, under § 16 of the income tax act: 15% on the part of the tax base up to 36 times the average wage, and 23% on the part above that ceiling — the higher rate only applies to the excess, not the whole base. For 2026 the ceiling is 1,762,812 CZK, and the whole calculation is on the page: Government Regulation No. 365/2025 Coll. sets the general assessment base for 2024 at 46,278 CZK and the recalculation coefficient at 1.0581; 46,278 × 1.0581 = 48,966.75, which rounded up to whole crowns is an average wage of 48,967 CZK — the figure ČSSZ and the Financial Administration both publish; 36 × 48,967 = 1,762,812 CZK. For 2025 income, filed in 2026, the ceiling was 1,676,052 CZK (43,682 × 1.0658 under Government Regulation No. 282/2024 Coll. = an average wage of 46,557 CZK; 36 × 46,557 = 1,676,052 CZK). Before the rate is even relevant, check both exemptions below: the 100,000 CZK annual limit and the 3-year time test, introduced from 15 February 2025 by Act No. 32/2025 Coll. — crypto that fits either one is not taxed at all.

Last updated 20 September 2026 · valid for the 2026 tax period. What prompted this update: coordination-committee contribution 625/30.04.25 on the exemption of income from the paid transfer of cryptoassets was closed on 29 April 2026 with the agreement of the General Financial Directorate, so the transitional questions about 2025 are no longer just advisers' opinions. Every threshold, date and rate below links to its source at first mention.

We work in Czech, English, Russian and Ukrainian — CZ · EN · RU · UA. This page exists in English and Czech: Daně z kryptoměn.

Short answer: holding is not taxed. Tax arises when you sell, swap crypto for crypto, or pay with crypto. Since 15 February 2025 (Act No. 32/2025 Coll.) individuals have two separate exemptions — an annual 100,000 CZK limit and a 3-year time test under § 4 odst. 1 písm. zj) and zk) of the income tax act — and meeting either one is enough. If you hold crypto as an OSVČ business asset, neither exemption applies and the income falls under § 7. Inside an s.r.o. it is ordinary corporate profit taxed at the 21% corporate income tax rate, with no personal exemptions.

1. Where the income belongs: § 10, § 7 or § 9

Per the Czech Financial Administration's information document, ref. 18809/22/7100-40050-205680, income from cryptocurrency transactions is subject to income tax and the law does not exempt it automatically. What decides the category is whether your activity meets the definition of a business under § 420 of the Civil Code — carried out systematically, for profit, on your own account and responsibility.

The § 10 vs. § 7 split is not a technicality, it changes your result. Under § 10 the only deductible cost under § 10 odst. 5 is the proven acquisition price, expenses stop at the amount of the income, a loss cannot be carried to the next year, and the 50,000 CZK exemption for occasional income under § 10 odst. 3 does not reach income from a cryptoasset transfer. Under § 7 you can deduct actual business expenses, or a flat percentage of income instead.

Flat-rate expenses when crypto falls under § 7

Finanční správa guidance confirms that the ordinary § 7 odst. 7 percentages apply here: 60% of income, capped at 1,200,000 CZK, with a trade licence covering the activity; 40% of income, capped at 800,000 CZK, without one. In practice the flat rate usually loses to real acquisition costs for crypto, because the purchase price of the coins is high — 60% of the proceeds is often less than what you actually paid for them. Run both numbers instead of assuming the flat rate is both simpler and cheaper. Flat-rate expenses as a percentage of income are not the same thing as the paušální daň regime; who that one pays off for is covered in our flat tax guide.

Example — 60% flat rate vs. real acquisition cost (§ 7)
Proceeds from cryptoasset sales for the year .... 500,000 CZK
Proven acquisition cost of the coins sold ....... 380,000 CZK

Option A — flat-rate expenses, 60% (with a trade licence)
  expense: 60% of 500,000 ....................... 300,000 CZK
  tax base:  500,000 - 300,000 .................. 200,000 CZK

Option B — actual expenses
  expense: the proven acquisition cost .......... 380,000 CZK
  tax base:  500,000 - 380,000 .................. 120,000 CZK

Difference in the tax base ......................  80,000 CZK
Actual expenses win here. That only reverses once the acquisition
cost drops below 60% of the proceeds, i.e. below 300,000 CZK.
The 1,200,000 CZK flat-rate cap does not bind at this scale.
  

2. Two exemptions since 2025: 100,000 CZK and 3 years. One is enough

Act No. 32/2025 Coll. was published in the Collection of Laws on 14 February 2025 and its income-tax part took effect the very next day, on 15 February 2025. It added two new, independent exemptions to § 4 odst. 1 of the income tax act for the paid transfer of a cryptoasset. Their restrictions are not identical:

The two exemptions are independent: meeting either one is enough, you do not need both. Neither applies to a cryptoasset included in an OSVČ's business assets — and that block lasts a further 3 years after the self-employment activity ends.

Stablecoins: assess the value test and holding test separately

Distinguish the two tests and the legal classification of the token. § 4(1)(zj) expressly excludes an electronic money token from the CZK 100,000 value test. § 4(1)(zk), the three-year holding test, does not repeat that exclusion. The stablecoin label therefore neither automatically disqualifies both tests nor guarantees an exemption. MiCA classification, holding time, business assets and the other statutory conditions must be checked.

§ 4 odst. 1 písm. zj), zk) a odst. 3 · Finanční správa — 2026

2025 is the pivot year: what counts toward the limit and what does not

The amendment carries no transitional provisions and took effect in the middle of the year. Coordination-committee contribution 625/30.04.25, closed with GFŘ agreement on 29 April 2026, settled four points that change the 2025 result:

• For 2025, only income arising on or after 15 February 2025 count toward the 100,000 CZK limit. Transfers in January and the first half of February 2025 stay outside the limit — but they are taxable under § 10, with the related acquisition cost deductible against them.
• The new rules apply to cryptoassets acquired before the amendment took effect, and holding time that ran before 15 February 2025 counts toward the 3-year test.
• The 40,000,000 CZK cap is not pro-rated for 2025 by days or months, even though the amendment only applied for part of the year.
• For cryptoassets acquired before the amendment, exceeding the 40,000,000 CZK cap does not let you deduct their fair value as at 31 December 2024 — § 10 odst. 9 was not extended to cryptoassets, unlike securities and ownership interests.

In its closing note to that contribution, GFŘ states that a comprehensive crypto material is still being drafted by a joint working group. Where a point is not closed, we flag it below as unsettled instead of presenting it as finished guidance.

3. Decision path: is your transfer exempt?

Work through these in order. A "no" moves you one step on, not into an error — just to the other exemption, or to taxation.

1. Was it a transfer at all? Holding, moving coins between your own wallets and buying crypto with CZK create no taxable income. Selling for fiat, swapping for another cryptoasset and paying with crypto do.
2. When was the transfer and when was the income received? The new exemptions do not cover income arising before 15 February 2025. Earlier holding time does count toward the holding test. Different transfer and receipt dates need individual assessment.
3. Is it an electronic money token? The value test under (zj) expressly excludes it. The holding test under (zk) does not state that exclusion; continue by checking its conditions and the token’s legal classification.
4. Is the cryptoasset in your business assets, or do you trade it as part of a business? If so, the personal § 4 exemptions are not yours (and stay unavailable for 3 years after the activity ends). The income goes under § 7 and the question becomes expenses, not exemption.
5. Did you hold this specific cryptoasset for more than 3 years? If yes, the income is exempt under písm. zk) regardless of amount — subject to the CZK 40,000,000 cap and the year-specific rules above. Time held before 15 February 2025 counts.
6. Did your total cryptoasset transfer proceeds for the year stay at or below 100,000 CZK? If they did, the income is exempt under písm. zj). For 2025, count only transfers from 15 February 2025.
7. None of the above? The income is taxable. The tax base is the proceeds minus the proven acquisition price under § 10 odst. 5 (or actual/flat-rate expenses under § 7), and the income goes into the return.

Examples

Example 1 — the 100,000 CZK limit
Bought ETH in June 2024 for 30,000 CZK
Sold in September 2025 for 80,000 CZK (held 1 year 3 months, time test not met)
No other crypto transfers in 2025
Total proceeds from transfers that year: 80,000 CZK -> exempt under písm. zj)

Example 2A — before the amendment (independent scenario)
BTC bought: 10 December 2021 for CZK 100,000
Sale and payment received: 20 January 2025, CZK 250,000
Held for more than 3 years, but income arises before 15 February 2025.
Result: the new exemption does not apply. The income is taxable;
the acquisition cost is assessed under § 10(5).

Example 2B — after the amendment (a separate independent scenario)
BTC bought: 10 December 2021 for CZK 100,000
Sale and payment received: 20 February 2025, CZK 250,000
Held for more than 3 years, including time before the amendment.
Assumptions: personal assets, no other disqualifying condition,
and the applicable 2025 CZK 40,000,000 cap is not exceeded.
Result: exempt under (zk).

Example 3 — neither applies
Bought SOL in February 2025 for 60,000 CZK
Sold in November 2025 for 180,000 CZK (held under 3 years)
Total proceeds from transfers that year above 100,000 CZK
Result: taxable, neither exemption applies
  

Example 4 — 2025, with transfers both before and after 15 February

This is exactly the case the coordination committee closed on 29 April 2026. All the arithmetic is on the page:

January 2025 (before the amendment took effect)
  proceeds from a cryptoasset transfer ..... 50,000 CZK
April 2025 (after the amendment took effect)
  proceeds from a cryptoasset transfer ..... 80,000 CZK

Counted toward the 100,000 CZK limit in § 4 odst. 1 písm. zj):
  the April proceeds only ................... 80,000 CZK
  80,000 CZK <= 100,000 CZK -> April proceeds EXEMPT

The January proceeds never enter the limit, and are not exempt:
  proceeds .................................. 50,000 CZK
  proven acquisition price (§ 10 odst. 5) ... 34,000 CZK
  § 10 tax base ........ 50,000 - 34,000 = 16,000 CZK

Across the whole calendar year 2025 the transfers add up to
50,000 + 80,000 = 130,000 CZK, i.e. above 100,000 CZK.
Per the closed contribution, that does not undo the April exemption.
  

The 34,000 CZK acquisition price is an input from your own exports in this example, not a computed figure — proving it is on you. Everything else above is addition and subtraction you can check.

Example 5 — a taxable sale using FIFO, with the full calculation

Purchases (two lots of the same cryptoasset)
  March 2024: 0.2 BTC for ....... 200,000 CZK
  September 2025: 0.3 BTC for ... 390,000 CZK

Sale in November 2026
  0.3 BTC for ................... 540,000 CZK
  (2 years 8 months since the first lot -> time test not met;
   total transfers for the year above 100,000 CZK -> limit not met)

Cost matching under FIFO, i.e. from the oldest lot first:
  the whole first lot, 0.2 BTC .................. 200,000 CZK
  from the second lot, 0.1 BTC out of 0.3 BTC
                    390,000 x (0.1 / 0.3) ....... 130,000 CZK
  acquisition price of the 0.3 BTC sold
                    200,000 + 130,000 ........... 330,000 CZK

Tax base under § 10 odst. 5
  540,000 - 330,000 ............................. 210,000 CZK

Still held: 0.2 BTC with an acquisition price of
  390,000 - 130,000 ............................. 260,000 CZK
  (its holding period from September 2025 keeps running)
  

Example 6 — FIFO vs. average cost: the same three purchases, a different tax base

The law does not prescribe a method, but the result differs. Here are both methods side by side on the same three purchases and one sale:

Purchases (three lots of the same cryptoasset)
  March 2024:     0.2 BTC for .................... 200,000 CZK
  September 2025: 0.3 BTC for .................... 390,000 CZK
  January 2026:   0.1 BTC for .................... 145,000 CZK

Sale in November 2026
  0.35 BTC for ..................................... 630,000 CZK
  

Both methods are acceptable, but the resulting tax base differs by 33,750 CZK. The law does not require a specific method, it requires one chosen method applied consistently and backed by exchange and wallet exports. You cannot switch method per trade to whichever result looks better.

4. Converting trades into CZK

Finanční správa guidance says it directly: at the moment of the transaction the cryptoasset's value has to be expressed in CZK, and because cryptoassets are not on the ČNB exchange-rate list, a third-currency conversion is used. Take the cryptoasset's rate on your exchange in its fiat currency (usually USD or EUR) and convert that to CZK at the ČNB foreign exchange market rate for the transaction date. ČNB publishes that day's rates from around 14:30 Prague time, so use the rate declared for the transaction date rather than the one on screen while you are filling the return.

A crypto-to-crypto swap is a taxable event

The most common mistake is assuming nothing has happened until the money is back in CZK, EUR or USD. Per Finanční správa guidance, swapping one cryptoasset for another is taxed in the same way as an exchange of non-monetary consideration — the first cryptoasset is transferred for value and the second acquired at the same time, both sides are valued, and the gain against the acquisition cost enters the tax base.

Example — swapping ETH for SOL
Bought ETH in May 2025 for ......................... 60,000 CZK (acquisition cost)
Swapped the whole ETH balance for SOL in November 2025,
value of the ETH swapped at the moment of the swap .. 95,000 CZK

Taxable income from the swap (§ 10 odst. 5)
95,000 - 60,000 ..................................... 35,000 CZK

The acquisition cost of the SOL received, for the next
sale, becomes the value at the moment of the swap ... 95,000 CZK
(the time test and the 100,000 CZK limit for the SOL
start over, as if it were a fresh purchase)
  

To establish which purchase lot you actually sold or swapped, practice uses either FIFO or an average-cost method. The law does not prescribe one, it requires evidence: apply the method you chose consistently and be able to back it up with exchange and wallet exports.

5. Staking, mining and airdrops

This is where general guides oversimplify most often, because neither the law nor Finanční správa guidance spells these categories out in a single sentence.

Mining

Per Finanční správa's information document, obtaining a coin by mining does not itself create taxable income — it counts as acquiring property through your own activity. The taxable event is the later sale of the mined coins or their exchange for other goods or services. If you mine systematically and for profit, it falls under § 7 (business income) and hardware and electricity costs are deductible. Otherwise it falls under § 10.

Staking

For passive (delegated) staking, mainstream professional interpretation (drawing an analogy to interest on a loan) treats the reward as taxable income the moment it is credited, valued at market price on that date, with the 3-year time test not applying to it. Where staking is run at a scale that meets the definition of a business (operating your own validator infrastructure), the interpretation moves toward treating it like mining, i.e. § 7. The exact line between these interpretations is not explicitly set out in law or in Finanční správa guidance, and the coordination-committee contribution closed on 29 April 2026 does not address it either — for larger volumes or an unclear staking setup we recommend an individual review rather than a general guide.

Airdrops

How an airdrop is taxed depends on why you received it. If it is compensation for promotion or for completing a task, it is taxable income under § 7 or § 10 at the token's real value the moment you gain control over it (typically claiming it into a wallet). If it is genuinely received without consideration, it is assessed more like a gift. The exact taxable moment and valuation method for purely gratuitous airdrops are not clearly settled by legislation or guidance — in practice, record the date and value both on receipt and on any later sale, and have the classification reviewed individually.

6. Czech VAT on cryptoassets: when it touches you at all

Income tax and VAT look at crypto differently, and the difference is deliberate. For income tax a cryptoasset is intangible, movable, fungible property. For VAT it is, under the Court of Justice of the EU judgment in C-264/14 Skatteverket v David Hedqvist, an alternative means of payment — which makes exchanging crypto for traditional currency a currency-exchange service exempt from VAT without the right of deduction. Finanční správa's guidance builds directly on that judgment and splits the situations like this:

Where it bites: turnover. Exempt crypto trading does not disappear from turnover. Under § 4a of the VAT act, supplies exempt without the right of deduction under § 54 to § 56a do count toward turnover "unless they are an ancillary activity carried out occasionally". The threshold today is 2,000,000 CZK: exceed it in the Czech Republic over a calendar year and under § 6 of the VAT act you become a VAT payer from the first day of the following calendar year. Finanční správa's crypto guidance is older than the law on this point and still works with 1,000,000 CZK over the preceding 12 months — what changed is the amount and the mechanics of turnover in the act, not the condition in § 4a. In practice: occasional side trading stays out of turnover, systematic trading as a business counts, so a high-volume trader can become a VAT payer even though every one of their supplies is exempt.

Being a VAT payer on supplies that are exempt without the right of deduction buys you nothing: you charge no VAT on the crypto trades, but you also cannot deduct input VAT on the purchases behind them. If you also buy services from abroad or invoice into the EU, the identified person page covers that; ongoing record-keeping sits in bookkeeping for the self-employed.

7. What exchanges will report: CARF and DAC8

Crypto exchanges sat outside the classic bank-account reporting you know as CRS for a long time. That is changing. The OECD published CARF (Crypto-Asset Reporting Framework) for the automatic exchange of information on cryptoasset transactions between jurisdictions. The EU is transposing it into its administrative cooperation directive as DAC8.

What this means for you: if you trade through a MiCA-regulated exchange, expect your transaction data to reach the tax authority automatically sooner or later. It does not change when the tax liability arises. It does raise the odds that an unreconciled year comes up on its own, rather than when you are ready for it.

8. What to keep records of

Per Finanční správa's guidance, where the income is recorded (a wallet, an exchange account) does not matter. What matters is that a self-employed individual keeps accounting records, tax records under § 7b, or at least income records and a receivables register when using flat-rate expenses. Under § 10 no format is prescribed, but without documentation you cannot prove the acquisition cost — and so cannot claim the expense or the exemption either.

• Date and time of every transaction (buy, sell, swap, staking reward, airdrop, mined coins)
• Quantity of the cryptoasset and its value in the exchange's fiat currency
• Conversion to CZK at the ČNB rate for the transaction date
• The chosen cost-matching method (FIFO or average cost), applied consistently
• A clear split between exempt and taxable transfers
• For 2025, also a split between transfers before and from 15 February 2025
• Exports from every exchange and wallet used, not just one platform

9. How crypto enters the tax return

Under § 38g, anyone whose annual income subject to Czech personal income tax exceeded 50,000 CZK must file a personal income tax return, unless it is exempt income or income taxed by withholding. Taxable crypto income that did not qualify for either exemption counts toward that threshold. The document checklist for an OSVČ return is in our self-employed tax return guide; the filing deadlines for a crypto return are the same as for any other individual return, and are below.

Taxable crypto gains go into the schedule that matches the category — § 7, or the other-income line under § 10. A loss on a crypto sale can be offset within the same year against a gain on another crypto transfer under § 10, but it cannot be carried forward to the next tax year.

Filing deadlines

The basic three-month deadline and both extensions are set by § 136 of the Tax Code; a deadline that would otherwise fall on a weekend or public holiday shifts to the next business day under § 33 odst. 4 of the Tax Code.

The extension for filing via a tax advisor under § 136 odst. 2 písm. b) bodu 2 applies only if you do not file within the basic three-month deadline yourself and a tax advisor files it for you afterward.

10. OSVČ or s.r.o.: when crypto is treated differently

One thing actually got simpler with tipping into § 7: since 1 January 2024 there is no personal income tax registration — § 39 of the Income Tax Act was repealed by Act No. 349/2023 Coll. (Financial Administration: selected income-tax registrations abolished from January). The income goes into your return; what remains when you start a self-employed activity is notifying OSSZ and your health insurer. A personal investment under § 10 triggers neither.

Switching from OSVČ to s.r.o. because of crypto is decided the same way as for any other income: not on the idea that "an s.r.o. pays less tax", but on your actual trading volume and frequency, and on whether you want crypto separated from personal assets. See the comparison on company formation in the Czech Republic.

11. What we do and what you send

An annual return that includes crypto sits in the tax records ("daňová evidence") tier, from 3,990 CZK on our self-employed tax return page. Flat-rate expenses are not enough for cryptoassets; we need real records of acquisition costs and disposals. The final price follows the number of transactions, the number of exchanges and wallets, and whether it is plain buys and sells or also swaps, staking, mining and airdrops that need a classification call.

• What you send: exports from every exchange and wallet for the year, plus a few lines on what you did and whether this is a personal investment, an OSVČ or an s.r.o.
• What we do: go through the transactions, convert them to CZK, separate exempt transfers from taxable ones, place the income under § 7 or § 10, and confirm the price before starting.
• When it is done: we have filed the return and the social and health overviews electronically and sent you the copies and the amount to pay.

Response time: Written reply, no call — usually within 1 business day. That holds for the first message too, even if you are only asking about price.

What to do now

If you bought, sold, swapped or spent crypto in 2025 or 2026 and are not sure what to declare, send your exchange and wallet exports and a short description of the operations to [email protected] or write on WhatsApp. We will tell you what is exempt, what is taxed and what the work costs.

Responsibility for this page rests with Ganado International s.r.o., company ID 19322119 (ARES registry entry), acting through its director Artem Chagin. It is an informational overview as at 20 September 2026, not tax advice on your specific case. Where the law and Finanční správa guidance do not settle a point (staking, gratuitous airdrops), we say so explicitly above and recommend an individual review.