Tax Regime for Income from the Sale of Crypto-assets for Individuals
Overview of income tax exemptions from the sale of crypto-assets for individuals: time test, CZK 100,000 limit, and an important update to the CZK 40 million limit starting from 2026.
Since February 15, 2025, a new tax regime for income from the sale of crypto-assets has been in place in the Czech Republic.
Individuals can take advantage of the following income tax exemptions:
1. Exemption up to CZK 100,000 per year
Income from the sale of crypto-assets is exempt from tax if it does not exceed CZK 100,000 in a given calendar year.
2. Exemption for holding over 3 years (time test) - mainly for HODLERS
Income from the sale of crypto-assets is exempt if more than 3 years pass between their acquisition and sale, up to CZK 40 million per year.
Please note that a major change applies starting in 2026: this limit of CZK 40 million now applies separately only to crypto-assets, and is no longer calculated collectively with securities (shares, bonds, etc.) and shares in business corporations.
In case of any questions, please do not hesitate to contact us.
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