How to Calculate VAT (DPH) in the Czech Republic
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In the Czech Republic VAT is called DPH (daň z přidané hodnoty). As of November 2026 the standard rate is 21% and the reduced rate is 12%, while qualifying books are exempt from VAT with the right to deduct input tax. Since January 2024 the two older reduced rates (10% and 15%) have been merged into the single 12% rate.
Steps
- Decide which rate applies to the item (21% or 12%).
- To add VAT, multiply the price without VAT by 1.21 (or 1.12).
- To remove VAT, divide the price with VAT by 1.21 (or 1.12).
- The VAT amount is the difference between the two prices.
Worked examples at 21%
Price without VAT 1,000 CZK: VAT is 210 CZK and the total is 1,210 CZK.
Total with VAT 1,210 CZK: the price without VAT is 1,210 ÷ 1.21 = 1,000 CZK, so 210 CZK of it is VAT. Do not simply take 21% off 1,210; that gives the wrong answer because the 21% was added to the smaller amount.
Which rate applies?
Most goods and services are at 21%. Reduced-rate categories include basic foodstuffs, medicines, public transport, accommodation and catering, but the exact classification is detailed and has exceptions.
Check the current rules on the Financial Administration (Finanční správa) website or with an accountant before putting rates on invoices. This article is general information, not tax advice.
Using the calculator
In the VAT Calculator, enter the amount and 21 or 12 as the rate. Choose whether your amount is before tax or already includes it. Round only at the final step to avoid small differences on invoices.
Common questions
Does the calculator work for other countries?
Yes. You enter the rate yourself, so it works for any VAT or sales tax percentage.