Czech VAT (DPH) Guide & Calculator
Calculate VAT in the Czech Republic with our easy-to-use calculator. The Czech name for VAT is Daň z přidané hodnoty (DPH). This tool allows you to accurately find the gross or net prices for any of the current Czech VAT rates.
Current VAT Rates in the Czech Republic
As of January 1, 2024, the Czech Republic has simplified its VAT structure to two rates, plus a zero rate:
- Standard Rate (21%): This is the default rate and applies to most goods and services that are not included in the reduced rate.
- Reduced Rate (12%): This consolidated rate now applies to a range of goods and services, including foodstuffs, pharmaceuticals, passenger transport, and accommodation services. This rate replaced the previous 10% and 15% reduced rates.
- Zero Rate (0%): The 0% rate is applied to books.
History of VAT in the Czech Republic
The Czech Republic introduced its Value Added Tax system on January 1, 1993, following the dissolution of Czechoslovakia. The initial standard rate was 23%. The rates have been adjusted over the years to reflect the country's economic strategy, particularly leading up to and following its accession to the European Union in 2004.
| Period | Standard Rate | Reduced Rate(s) |
|---|---|---|
| From 01/01/2024 | 21% | 12% |
| From 01/01/2015 | 21% | 15% / 10% |
| From 01/01/2013 | 21% | 15% |
| From 01/01/2012 | 20% | 14% |
| From 01/01/2010 | 20% | 10% |
| From 01/01/2008 | 19% | 9% |
| From 01/05/2004 | 19% | 5% |
| From 01/01/1995 | 22% | 5% |
| From 01/01/1993 | 23% | 5% |