How to Get a Czech Tax Residency Certificate

A Czech tax residency certificate is an official document that proves your tax domicile is in the Czech Republic. In other words, it shows that the Czech Republic is the main country where you're obligated to pay your taxes.

Your tax domicile is where you have your permanent home or the strongest personal and economic ties.

In the Czech Republic, you're usually considered a tax resident (with Czech tax domicile) if:

• You spend at least 183 days in the country in a calendar year, and

• You have a job, business, rental agreement, or a permanent residence permit

Note: The 183-day rule does not follow the calendar year. It is calculated from the date you first arrive in the Czech Republic. For example, if you move to the Czech Republic on August 1, you will become a tax resident 183 days after August 1 (which would be January 30). You are considered a tax resident starting from August 1.

• You’re from a country that has a double tax treaty with the Czech Republic (to avoid paying taxes twice on the same income)

• Your home country’s tax authority asks for proof of your Czech tax residency

• You’re filing tax returns in more than one country and need to prove where your main tax obligations are

• Your employer asks for confirmation of your Czech tax residency, for example, to apply tax bonuses or reliefs that are only available to Czech tax residents

You can apply for a Czech tax residency certificate at the local tax office in the district where you live or have your registered address.

There are three ways to submit the application:

• In person at your local tax office

• Online through your datová schránka (Czech data box)

• Through a representative who has power of attorney, for example, a tax advisor or legal assistant.

• Your application must be written in Czech.

• The certificate can be issued either for the date you apply or for a date in the past, but it cannot be issued for a future date.

• You can request the certificate for a full or partial tax period in the past. In that case, be sure to clearly state the start and end dates (e.g., from 1.1.2024 to 1.4.2024), or for the full tax year (e.g., 2024).

• If your home country’s tax office has its own forms and only accepts its official application form, you can use that form, but it must be translated into Czech.

• Documents related to the source of your income in the Czech Republic:

  • Employment: Your work contract with a Czech employer

  • A business: A copy of your trade license certificate

  • Property rental: Proof of income from renting your property in the Czech Republic

  • Retirement income: If applicable, details about any Czech-based retirement income

• Application form with personal details, including:

  • Your marital status

  • Information about any children or spouse if you have, including their residence in the Czech Republic

• Proof of immigration status:

  • For non-EU citizens: Your biometric residence card

  • For EU citizens: Your green book or temporary residency certificate

  • Confirmation of your address: Documents such as a rent contract or proof of accommodation in the Czech Republic.

• Additional proof of your ties to the Czech Republic, such as:

  • Income tax reports from the Czech tax authorities (if applicable)

  • Residency permit documents for your spouse or children, or their rent contract if they live with you in the Czech Republic

The country requiring confirmation of your Czech tax residency may ask for the document to be super legalized or apostilled.

If you need an apostille or superlegalization, you should request it in advance when applying for the tax residency certificate. This process requires special authorization from the Czech Tax Office Director to arrange for the apostille or superlegalization.

If you were employed previously but never filed an employee tax return for past years, the tax office might ask you to submit an employee tax return as well.

By law, the tax residency certificate can take up to 45 days to be issued after your application. The processing time depends on the documents you provide and whether you hold a permanent or temporary residency permit.

 The more proof of your Czech residency you submit, the quicker the process will be.

The Czech tax office issues one tax residency certificate per year. For example, if you apply for a period covering four years, you will receive four separate certificates.

The tax residency certificate is issued in Czech, German, and English by the local Czech tax office. If you need the document in any other language, you will need to arrange for additional legal translations into the required language.

This list shows countries that have made an agreement with the Czech Republic to avoid double taxation. This means that people and businesses won't have to pay taxes on the same income in both countries. You can check each country's name to see when the agreement was made.

Want to avoid the hassles of arranging your Czech tax residency certificate on your own in Prague?

We can take care of the entire process for you using the power of attorney. Get in touch with us to find out more.