Czech Republic VAT rate 2026: 21% standard rate
The Czech Republic taxes at a 21 percent standard VAT rate with a single 12 percent reduced rate, merged in 2024 from two older reduced rates to simplify compliance. A genuine 0 percent rate applies to printed and electronic books, in force since 1 January 2024, making the Czech Republic one of the few EU states to zero-rate books outright rather than merely reduce their rate.
Czech Republic VAT rates
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | Default rate for goods and services not listed under a reduced or zero category. |
| 12% | Reduced | Most groceries and gluten-free food, heating and drinking water services, pharmaceuticals and medical devices, passenger transport, and accommodation services. |
| 0% | Zero | Printed and electronic books, in force since 1 January 2024. |
Rates served live from the Avatcado API, last updated August 13, 2026.
Check a Czech Republic VAT number
Businesses charging Czech Republic VAT must hold an active Czech Republic VAT registration. Check any Czech Republic VAT number for free below.
Enter a VAT number to see the live API response
Get Czech Republic VAT rates via API
The same rates as an API call:
curl "https://api.avatcado.com/v1/rates/CZ" \
-H "Authorization: Bearer avat_live_your_api_key"{
"data": {
"country_code": "CZ",
"country_name": "Czech Republic",
"currency": "CZK",
"standard_rate": 21,
"other_rates": [
{
"rate": 12,
"type": "reduced"
},
{
"rate": 0,
"type": "zero"
}
],
"updated_at": "2026-08-13T00:00:00.000Z"
},
"meta": {
"request_id": "req_..."
}
}Frequently asked questions
Why does the Czech Republic zero-rate books?
Since 1 January 2024, printed and electronic books have carried a genuine 0 percent VAT rate rather than a reduced rate, part of a wider 2024 reform that also merged two former reduced rates into a single 12 percent tier.
What is the VAT registration threshold in the Czech Republic?
Since 1 January 2025 there are two tiers: exceeding CZK 2,000,000 in a calendar year makes a business a VAT payer from the following January, while exceeding CZK 2,536,500 makes it a payer immediately.
VAT number formats
Related guides
Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.
Sources
- Registering for VAT Government of the Czech Republic, accessed August 13, 2026
- Czech Republic VAT rate changes KPMG Czech Republic, accessed August 13, 2026