Czech Republic

Tax residency

Under Section 2 of the Czech Income Tax Act (Act No. 586/1992), an individual is a Czech tax resident if they have a permanent home (bydliště) in the Czech Republic or habitually reside there.

Thus, Czech domestic tax residence may arise through either a permanent home or habitual presence. The 183-day rule applies specifically to habitual presence and is measured by calendar year, rather than by a rolling 12-month period.

• Permanent home (bydliště): a permanent home exists where the individual has a permanent dwelling in circumstances indicating an intention to reside there permanently. The dwelling may be owned or rented. Formal permanent-address registration is not required: a rented dwelling may qualify even where the individual is not registered there.
• Habitual presence (obvykle se zdržuje): an individual is considered habitually present in the Czech Republic if they are physically present there for at least 183 days in the relevant calendar year, continuously or in several periods. Each commenced day of presence is counted as a day of stay. Individuals who are present in Czech Republic solely for the purposes of study or medical treatment are treated as non-residents under this rule even if the 183-day threshold is otherwise met.

Day counting

• Domicile (bydliště): Czech law does not prescribe a minimum number of days of physical presence for the permanent-home test. For tracking purposes, no day-count threshold should therefore be applied to the domicile test. Instead, the analysis should focus on whether the individual has a qualifying permanent home and whether the circumstances indicate an intention to reside there permanently.
• Habitual presence (obvykle se zdržuje): Czech law expressly provides that each commenced day of presence is counted as a day of stay. Accordingly, both the day of arrival and the day of departure are counted when determining the 183-day threshold. The threshold is assessed within the relevant calendar year and may be satisfied through one continuous period or several periods.

Tax consequences

The Czech tax year follows the calendar year. Czech tax residents are generally taxed on worldwide income, while non-residents are generally taxed on Czech-source income. Non-residents may have more limited access to certain personal tax allowances and reliefs.

Migration / EU residence

EU/EEA and Swiss citizens may reside in Czech Republic under free-movement rules. A registration certificate is available for stays exceeding three months but is not a mandatory condition for an EU citizen’s stay. Third-country nationals may enter Czech Republic for short stays of up to 90 days in any 180-day period, subject to applicable visa requirements; stays exceeding 90 days generally require a long-term visa or residence authorisation. Holding a residence permit or being registered at an address does not, by itself, determine Czech tax residency.

Orientation references

• Czech Income Tax Act (Zákon o daních z příjmů, Act No. 586/1992 Coll.), Section 2 (tax residence)
• Czech Financial Administration (Finanční správa): guidance on tax residents and non-residents
• Czech Ministry of the Interior / Information Portal for Foreigners: EU and third-country residence