Import VAT rates in Czechia
Czechia applies a standard VAT rate of 21% and reduced rates of 12%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Supply, including on loan by libraries, of books, picture books, drawing or colouring books, brochures, music and maps, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music). It also applies to electronic versions (e-books, etc.). | 4901 49030000 49040000 4905 4911 8523 |
| 0% exempt | Transport of passengers and their accompanying luggage The cross-border transport services of passengers and their luggage. | |
| 12% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Accommodation services. | |
| 12% reduced | Supply of children’s car seats Children’s car seats. | 94 |
| 12% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Admission to shows, theatres, circuses, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities, botanical gardens, nature reserves and national parks. | |
| 12% reduced | Domestic care services such as home help and care of the young, elderly, sick or disabled Domestic care of the young, elderly, sick or disabled. | |
| 12% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Foodstuffs for human and animal consumption, live animals, seeds, plants, additives normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs. Excl. beverages and water, this does not apply to selected drinks (milk and liquid milk products, plant-based milk alternatives, even if they contain added sugar or other sweetener, additive or other food, provided they retain the essential character of such beverages). | 01 02 03 04 05 07 08 09 10 11 12 13 … |
| 12% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy The construction, renovation, alteration and transfer of residential property provided as a part of a social policy (apartments of up to 120 m2 of the floor area and family houses of up to 350 m2 of the floor area, other social buildings designed for living). | |
| 12% reduced | Provision of medical and dental care and thermal treatment Medical care, in so far as those transactions are not exempt. | |
| 12% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Selected medical devices and their accessories according to the Regulation of the European Parliament and the Council on medical devices and in vitro diagnostic medical devices and their accessories according to the Regulation of the European Parliament and the Council on in vitro diagnostic medical devices (e.g. they can be classified in table no. 1 of section C of Annex no. 3 or Annex No. 4 of the Act on Public Health Insurance). Repair or modification of such medical equipment. | |
| 12% reduced | Periodicals Supply, including on loan by libraries, of newspapers, magazines and periodicals, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music). It also applies to electronic versions. | 4902 8523 |
| 12% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products - intended for medical services, disease prevention and treatment for medical purposes only; radiopharmaceuticals, vaccines, medicaments, contrast agents for X-ray examinations, diagnostic reagents intended for administration to patients, chemical contraceptives on a hormonal basis - intended for medical and veterinary services, disease prevention and treatment for medical and veterinary purposes. | 28 29 30 |
| 12% reduced | Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage Live trees and other plants; bulbs, roots and the like. Plants and seeds. | 0601 0602 07 08 09 10 11 12 |
| 12% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied The renovation and repairing of residential property. | |
| 12% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Restaurant and catering services except serving beverages other than drinking water and selected drinks; serving drinking water and selected drinks. Selected drinks (non-alcoholic beverage) are milk and liquid milk products, plant-based milk alternatives (CN 2202 99 11 and 2202 99 15), even if they contain added sugar or other sweetening matter, additive or other food, provided they retain the essential character of such beverages. | |
| 12% reduced | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work Social care, in so far as those transactions are not exempt. | |
| 12% reduced | Admission to sporting events Admission to sporting events; use of indoor and outdoor sports facilities for sports activities; services related to the operation of recreational parks and beaches; operation of ski slopes. | |
| 12% reduced | Supply of district heating Heat and cold supply. | |
| 12% reduced | Supply of water Drinking water. Treatment and distribution services of water through mains. Collection and treatment of wastewater and sewage. | 2201 |
| 12% reduced | Transport of passengers and their accompanying luggage Mass land and waterway transport services of passengers and their luggage and passenger transport services by ski lifts. | |
| 12% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto Funerals and related services, except for funeral services for animals. | |
| 21% | Art. 47 of the VAT Act. |
TEDB · 26 October 2026