CZ
Czech Republic tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Czech Republic triggers residency at 183+ days OR a permanent home. Residents pay 15% (or 23% above ~CZK 1.6M). The Czech Republic remains one of Europe's lowest-tax developed economies.
- 183+ days OR permanent home = resident.
- Top combined rate ~23%, low among EU peers.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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