Skip to content

Czech Republic · Zivno · Taxes

Taxes on the Czech Republic Zivno

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Czech Republic treats a Zivno holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Standard resident taxation
Named regime
Flat-rate (paušální daň) for OSVČ
Tax-residency trigger
183 days

How it works

Holders run a self-employed trade (OSVČ) under a Czech trade licence. OSVČ may opt into the optional flat-rate tax bundling income tax + contributions; otherwise standard 15%/23% applies. Tax residency at 183 days or a permanent home.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Czech Republic in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Czech Republic, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Czech Republic and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Czech Republic tax & the Zivno: FAQ

Czech Republic tax & the Zivno: FAQ

When do I become a tax resident in Czech Republic?

As a rule of thumb, spending more than 183 days in Czech Republic in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Czech Republic?

Once you become a Czech Republic tax resident, Czech Republic taxes your worldwide income at its standard rates.

Does the Zivno come with a tax break?

Not a special one — you're taxed under Czech Republic's ordinary rules once resident. A double-tax treaty between Czech Republic and your home country may still affect where specific income is taxed.

Sources