Crypto & Capital Gains Tax Calculator

To use the calculator, enter your net crypto profit income in the first field and any capital gains in the second. Press Calculate. The tool will combine both incomes and apply the correct personal income tax rates:

• 15% for total income under CZK 1,676,052

• 23% for income above that threshold

This calculator is based on Czech tax rules, but can also help EU residents estimate taxes if they earn or report crypto income in the Czech Republic. The tool automatically deducts the standard taxpayer discount of CZK 30,840.

If the result shows zero tax, it means the discount was bigger than the tax you would pay.

You pay 15% tax on crypto profits when you monetize them — for example, by selling, exchanging, or using crypto to buy something. But your crypto income can be tax-free if you meet both of these conditions: First, the value of all your crypto transactions in a calendar year did not go over CZK 100,000 (this is the value test, not the profit).

Second, you held the crypto for at least 3 years before selling, exchanging, or spending it (the time test). If both conditions are met, you don’t have to pay tax on your crypto income in the Czech Republic.

In the Czech Republic, only the profit from crypto is taxed — not the fact that you own it. Crypto income is reported as “other income” under §10 of the Czech Income Tax Act. This is a separate section from employee or self-employed income on your tax return. Capital gains are also reported in this section.

Crypto and capital gains are taxed at two rates:

• 15% for total income under CZK 1,676,052

• 23% on any amount above that threshold

These tax rates apply to income earned in 2025.

Any income from the sale or trading of digital assets and capital gains requires proper taxation. This means you need to pay taxes anytime one of these investments generates profit. However, only the amount of profit is taxable. If there is any loss (example: selling for less than the original purchase price), you do not declare any tax.

Calculate crypto net income by subtracting the original purchase price and transaction fees from the final sale price. This can include the difference between crypto mining costs and revenue from it, or profit from inherited / donated cryptocurrencies. It can be the difference between production costs (service, exchange), and revenues from their sale for crypto. The remainder is the taxable profit (tax base), which tax rates of 15% or 23% then apply.

Two common ways to determine the purchase price of sold cryptocurrencies are FIFO (First In First Out), and arithmetic average. In the event of a sale, FIFO uses the purchase price of the oldest assets to report the purchase price. Arithmetic average takes the average mean between the oldest purchases for taxable sales events.

FIFO (First In First Out) example: You purchase one crypto unit at CZK 10,000, and another unit at CZK 20,000. Then, later on, you purchase more units, and after this sell two (for CZK 22,000 each). Using FIFO, the taxable events become 22,000 - 10,000 (for the first sale) plus 22,000 - 20,000 (for the second). The tax base is thus CZK 14,000, if not accounting for any transaction fees. These you will also deduct from the purchase price, but let’s keep this calculation simple.

Arithmetic average in this case would use the average mean between the oldest purchase prices: (10,000 + 20,000)/ 2 = 15,000. The tax base then becomes 44,000 (for 2 units) - 30,000 = CZK 14,000. Note, however, that while in this case both methods have the same results, these calculations can sometimes vary extremely. Thus, it’s always wise to calculate using both methods to find the most advantageous tax reporting method for you.

If freelancing on a trade license (živnostenský list) in Czechia, you file the profits from crypto and capital gains together. These fall under “Other Income” on the tax return, and you calculate the final tax at a 15% or 23% tax rate. Note, however, it’s always wise to declare any income from capital gains and crypto as private income. If you declare these as business income, social security and health insurance premiums will be higher.

The deadline to file a tax return for the previous fiscal year in the Czech Republic falls in March every year. March 31st is thus most often the last day to file, if not filing taxes with a certified tax accountant.

Want help filing taxes accurately, on-time, and to your advantage? Simplify the entire process with Pexpats’ professional tax accounts. Our agents can file taxes on the behalf of both freelancers and full-time employees, no matter how complex the tax return. We investigate and suggest the best tax regime for each individual case, including claimable tax relief, discounts and deductibles. Just let us know how we can help, and we’ll start on your taxes immediately.