# Kalkulačka DPH 2026 — Czechia VAT calculator

Source page: https://valem.run/calculators/czechia/vat

Czech VAT is 21% as standard with a single 12% reduced rate, and registration turns on two figures: pass 2 000 000 CZK of turnover in a calendar year and you become a payer on 1 January of the next one, pass 2 536 500 CZK and you become one the day after crossing it.

**Tax year:** 2026

## How it is calculated

Czechia keeps its rate structure unusually simple — the Financial Administration states plainly that there are two rates: 21% as standard and 12% on a reduced list led by food and drinking water. Adding VAT multiplies the net by the rate, removing it divides the gross by one plus the rate.

Registration is where the detail lives, and a single-threshold calculator cannot answer it. There are two figures and they differ by deadline rather than amount. Cross 2 000 000 CZK in a calendar year and you become a payer on 1 January of the following year — months of notice. Cross 2 536 500 CZK and you become a payer the day after you cross it.

That second tier is worth dwelling on because it is so close to Slovakia’s and not quite the same: Slovakia makes you a payer on the delivery that crosses the line, Czechia on the following day. Close enough to conflate, different enough to matter for the invoice you issue that afternoon. So the answer this page gives is not "must I register" but "from when am I a payer".

## Worked example

With Amount of 1,000, this model computes Vat Amount of 210.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Financni sprava — Dan z pridane hodnoty 2026: sazby dane (21 % a 12 %)](https://financnisprava.gov.cz/assets/cs/prilohy/fs-financni-sprava-cr/EtR_Dan_z_pridane_hodnoty_2026.pdf) (checked 2026-10-05)
- [Financni sprava — Dan z pridane hodnoty 2026: obrat pro registraci platce](https://financnisprava.gov.cz/assets/cs/prilohy/fs-financni-sprava-cr/EtR_Dan_z_pridane_hodnoty_2026.pdf) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/czechia/vat.json
- Compute by URL: https://valem.run/calculators/czechia/vat.json?amount=1000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `czechia/vat`)