You don't need to pay crypto tax in Czechia in 2026 if you've held your coins for more than 3 years, or if your total proceeds from crypto sales in a calendar year didn't exceed 100,000 Kč. In all other cases, profit must be declared as "other income" under § 10 of the Income Tax Act (zákon o daních z příjmů) and taxed at 15% or 23%. Both exemptions have been in force since February 15, 2025, when the law accompanying the new crypto-asset market regulation took effect — selling for crowns, swapping one coin for another, and paying for goods with crypto are all treated as taxable events. Here's a breakdown of the 2026 rules: who declares what, how to calculate cost basis using FIFO, and what the new European DAC8 reporting standard changes.
The main relief is the so-called time test (časový test). If more than 3 years have passed between buying a crypto asset and selling it, the proceeds are tax-exempt. Key details:
The second exemption is a value test: if the total proceeds (not profit!) from all crypto sales and exchanges in a calendar year don't exceed 100,000 Kč, the income is tax-exempt and doesn't need to be included in the return. Three important nuances:
| Transaction | Taxable in 2026 |
|---|---|
| Selling crypto for crowns, euros, dollars | Yes, unless the 3-year test or the 100,000 Kč threshold applies |
| Swapping one cryptocurrency for another | Yes — income equals the value of the coin received on the swap date |
| Paying for goods or services with crypto | Yes, treated as a sale |
| Buying and simply holding (HODL) | No, tax only arises upon disposal |
| Transfer between your own wallets | No |
| Staking, lending, or mining rewards | Yes, taxable income; systematic mining already counts as a business |
For most private individuals, crypto profit counts as ostatní příjmy under § 10. The tax base = proceeds minus documented costs: purchase price and exchange fees. The cost basis of sold coins is calculated using one of two methods — FIFO (first in, first out) or a weighted average price; whichever method you choose, apply it consistently. Losses on crypto trades within a single year can offset gains, but an overall crypto loss can't be carried forward to the next year or deducted from salary income.
The tax rate is 15% up to a threshold of 36 times the average wage, and 23% above it. For 2025 income (return filed in 2026), the threshold is 1,676,052 Kč; for 2026 income, it's 1,762,812 Kč. A nice bonus: § 10 income isn't subject to social security or health insurance contributions.
An employee under an employment contract needs to file a return if other income for the year exceeded 20,000 Kč; the general mandatory filing threshold is 50,000 Kč of annual income. Deadlines for 2025 income: April 1, 2026 on paper, May 4, 2026 electronically via the MOJE daně portal (conveniently accessed via Identita občana or BankID), and July 1, 2026 through a tax advisor. For a step-by-step guide, see how to file a tax return in Czechia; there you'll also find which deductions can lower your final bill, and if your employer already withheld too much, read about tax refunds.
If your crypto activity is systematic and profit-oriented — regular trading, mining, services paid for in crypto — the tax office may classify the income as business income under § 7. In that case, the exemptions (3 years, 100,000 Kč) don't apply, but you can claim actual expenses or a flat-rate deduction, and social security and health insurance contributions kick in — more details in our article on taxes and contributions for self-employed people (OSVČ). The law doesn't clearly define the line between an investor and a business, so with larger volumes it's wise to consult in advance: trusted accountants and tax advisors can help you choose the safest option and correctly calculate FIFO from your exchange statements.
From January 1, 2026, the EU applies the DAC8 directive — the European version of the OECD's global CARF standard. Crypto exchanges and other crypto-asset service providers (CASPs) are required to collect data on clients and their transactions throughout 2026 and submit it for the first time to the Czech Specializovaný finanční úřad by April 30, 2027; from then on, EU countries will exchange this information automatically. The Czech law transposing the directive into national legislation is running behind schedule due to the parliamentary elections, but the Financial Administration confirms this is still the timeline — check financnisprava.gov.cz for the latest status. The practical takeaway: the era of "the tax office won't find out" is over — the Financial Administration will see your activity on Binance, Coinbase, Anycoin, and other platforms. If you didn't declare profits in previous years, it's more advantageous to file a supplementary return yourself: if the tax office assesses back taxes on its own, it adds a 20% penalty plus late-payment interest.
No. Simply owning cryptocurrency and its price appreciation aren't taxed. The obligation arises only when you sell, exchange, or pay with crypto.
Yes. Any crypto-to-crypto exchange, including swaps into stablecoins, is a taxable event: income equals the value of the coins received on the transaction date. If the original coin was held for more than 3 years, the exemption applies here too. Note: stablecoins that qualify as electronic money tokens don't themselves qualify for the exemptions — their subsequent sale is taxed under the normal rules.
Yes. The three-year test is counted from the actual acquisition date, even if that was long before the law took effect on February 15, 2025.
For § 10 income — no, only the 15/23% income tax. Contributions only arise when the activity is classified as a business under § 7.
Within a single year — yes: losing crypto trades offset gains, and tax is paid only on the net profit. If the year ends in a loss, your crypto tax base is zero, but the loss can't be carried forward to the next year or deducted from salary income.
It might: Czech banks, as part of AML checks, often ask for proof of origin for large incoming transfers from crypto exchanges. Keep your transaction statements and proof of your original purchase. If you don't have an account yet, read how to open an account at a Czech bank.
Important: this article is for informational purposes and describes the rules for 2026. Threshold amounts and interpretations may change — before filing your return, check financnisprava.gov.cz or order a calculation from a tax accountant.
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