Czech Republic VAT Calculator & Rate
Czech Republic VAT calculator
VAT = 100.00 × 21% = 21.00; gross = 100.00 + 21.00 = 121.00
How much is VAT in the Czech Republic?
Government portal: standard rate 21%, reduced rate 12%. Since 1 January 2024 supplies of books are exempt with the right to deduct (effectively 0%) under § 71i of the VAT Act (Financial Administration).
Czech Republic VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 21% standard | 21/121 ≈ 17.3554% | 21.00 / 121.00 | 210.00 / 1,210.00 | 17.36 / 82.64 | 173.55 / 826.45 |
| 12% | 12/112 ≈ 10.7143% | 12.00 / 112.00 | 120.00 / 1,120.00 | 10.71 / 89.29 | 107.14 / 892.86 |
What each VAT rate applies to in the Czech Republic
| Rate | Applies to | Source |
|---|---|---|
| 12% | Heat and cooling; selected supplies of residential buildings and social housing; repairs and alterations of residential buildings; repairs or modifications of medical devices listed in Annex 3; electronically supplied newspapers, magazines and periodicals; the services in Annex 2 and the goods in Annex 3 to the VAT Act | portal.gov.cz |
| 21% | All goods and services, unless the VAT Act provides for the reduced rate or an exemption | portal.gov.cz |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.