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What it really costs to import into Czechia

Published · 3 min read

How import duty and 21% VAT stack up on shipments into Czechia, with a worked landed-cost example.

Key facts

PlaceCzechia
TaxVAT
Standard rate on file21%
Multiply net price by1.21
Tax share of a gross price17.36%
CurrencyCZK

The customs value

Duty is usually charged on the customs value of the goods, which in many countries includes the price paid plus shipping and insurance to the border. Some countries use the value at the point of export instead, so check the valuation basis that applies in Czechia.

Worked example

Here is the calculation with sample figures. Change any number in the Czechia Import Duty Calculator to run your own.

Worked example: Czechia Import Duty Calculator
Value of goodsCZK3,000.00
Shipping and insuranceCZK150.00
Duty rate (%)5%
Tax rate (%)21%
Import dutyCZK157.50
TaxCZK694.58
Landed costCZK4,002.08

Duty rates depend on the product code

Every product has a tariff classification code, and the duty rate is set per code. Two similar products can carry very different rates. Trade agreements, quotas and anti-dumping measures can change the rate again, so the 5% used in the example below is only an illustration.

VAT is charged on top of duty

Import VAT in Czechia is normally charged on the customs value plus the duty, which means you pay tax on the duty itself. Registered businesses can often reclaim import VAT as input tax, but the duty is a real cost.

Quick reference at 21%

Common amounts in Czechia, worked both ways: adding tax to a net price, and extracting it from a price that already includes tax.

AmountTax on net amountGross (net + tax)Net if amount includes tax
CZK10.00CZK2.10CZK12.10CZK8.26
CZK50.00CZK10.50CZK60.50CZK41.32
CZK100.00CZK21.00CZK121.00CZK82.64
CZK250.00CZK52.50CZK302.50CZK206.61
CZK500.00CZK105.00CZK605.00CZK413.22
CZK1,000.00CZK210.00CZK1,210.00CZK826.45
CZK5,000.00CZK1,050.00CZK6,050.00CZK4,132.23

How Czechia compares

Standard rates on file for other countries. A difference of a few points matters most on high-value purchases and on cross-border sales.

PlaceRate on fileCompared with 21%
Costa Rica13%lower
Croatia25%higher
Cyprus19%lower
Denmark25%higher
Dominican Republic18%lower
Ecuador15%lower

Using the calculator step by step

  1. Open the Czechia Import Duty Calculator.
  2. Type your figures into the numbered lines. Results update as you type.
  3. Check the rate field. It starts at 21%; change it if a reduced rate, local surcharge or exemption applies to you.
  4. Read the result on the receipt panel, and use the formula shown under it if you need to explain the figure to a client or colleague.

Key terms

Zero rate
A rate of 0% on a taxable supply. Unlike an exemption, the seller can usually still reclaim tax on costs.
Tax credit
An amount subtracted directly from the tax bill, worth its full face value.
Standard rate
The rate that applies to most goods and services unless a specific reduced rate, zero rate or exemption applies.
Effective rate
Total tax divided by total income, the average rate you actually pay.
Net amount
The amount before tax is added. On an invoice it is the figure the tax is calculated on.

Common mistakes to avoid

Run your own numbers. The Czechia Import Duty Calculator updates as you type and shows the formula it uses.

Frequently asked questions

Is VAT charged on import duty in Czechia?

In most systems, yes: import VAT is calculated on the customs value plus duty.

Can I reclaim import VAT?

Businesses registered for VAT can usually reclaim it as input tax, subject to local rules and proper documentation.

This article is general information for planning, not tax advice. Rates and rules change; confirm with your tax authority or a qualified adviser.

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