Latitax

Not a Latitax destination

Czechia

No inheritance tax and share gains exempt after a three-year holding, with a 23% top income rate.

Capital gains

Secondary

15%/23% (normal income tax rates)

Taxed at normal rates; gains on shares held over three years are generally exempt up to an annual cap.

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Inheritance

Secondary

None

No inheritance tax; gifts are subject to income tax unless exempt.

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Looking for somewhere that works?

See the jurisdictions where a lawful move genuinely cuts tax.

See the right countries
  1. s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
  5. s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
  6. s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
  7. s7GOV.UK - Tax treatiesprimary · checked 2026-09-29