Forex Trading Tax in Czech Republic 2026 — Complete Guide

Forex Tax Treatment in Czech Republic

Forex trading profits are taxed at a flat rate of 15%. A notable exemption exists: if securities or financial instruments are held for more than 3 years and annual proceeds do not exceed CZK 100,000, capital gains may be tax-exempt. Losses can be offset against gains in the same category.

Forex and CFD profits are 'ostatni prijmy' (other income) under section 10 of the Czech ITA, taxed at the standard 15% rate (or 23% in the upper band).

Tax Rates Table — Czech Republic CZK

Applicable rates as of April 2026.

What Counts as Taxable?

Most Czech Republic residents need to declare the following types of trading income:

• Realised forex/CFD capital gains. Profits from closing positions during the tax year.
• Dividend-equivalent payments. Cash adjustments paid by your broker on long share-CFD positions when the underlying issues a dividend.
• Carry / swap interest received. Positive overnight financing credited to long carry-trade positions is normally taxable as financial income.
• Cashback, rebates and bonuses. Cash incentives paid by the broker may be reportable as miscellaneous or financial income.
• Crypto CFD profits. Profits from cryptocurrency CFDs are taxed under the same rules as other CFDs (this is different from spot crypto, which usually has its own treatment).
• Foreign exchange differences. Gains or losses from holding foreign-currency balances may need to be reported separately when converted back to your home currency.

Professional vs Retail Trader — Tax Implications

If trading is conducted as podnikani (business activity), profits move to section 7 income with the option of 60% expense flat rate or actual costs, plus social and health contributions.

How to Declare Forex Income in Czech Republic

1. 1

   Download your annual statement from each broker (and convert all amounts to CZK using year-end FX rates if your account is in another currency).

2. 2

   Calculate net realised profit or loss for the tax year — buy/sell pairs only (unrealised positions are usually excluded, except for mark-to-market regimes).

3. 3

   Add carry/swap interest, dividend-equivalent payments, and any cashback or rebates.

4. 4

   Open Priznani k dani z prijmu fyzickych osob — Priloha c. 2 on the Financni sprava CR portal.

5. 5

   Enter the totals in the capital-gains / investment-income section and indicate the source country of each broker.

6. 6

   Pay any balance owed by the deadline (1 April (paper) or 1 May (electronic) of the following year) and keep the receipt and broker statements with your records.

Loss Offset Rules

Record Keeping Requirements

Keep all broker statements and a CZK-converted P&L summary for at least 3 years (10 years if loss carry-forward is claimed).

• Annual broker statements (PDF and machine-readable formats)
• Trade-by-trade ledger with timestamps, instrument, and P&L
• Year-end account valuation (mandatory for wealth-tax regimes)
• Proof of any foreign tax already paid, to claim against home liability under double-tax treaties
• FX-conversion rates used to translate amounts into CZK

Tax Reporting Deadlines

Recommended Accountants & Software

The MOJE dane portal handles e-filing. A danovy poradce is recommended for traders with foreign-broker income.

We do not endorse any single product. For active traders we generally recommend a local advisor who has direct experience with CFD/derivative reporting and any cross-border passporting that applies to your broker.

Frequently Asked Questions

Popular brokers used by Czech Republic traders