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An indicative calculation, not tax advice. It does not cover mining or staking (a different category of income), foreign income, or crypto held as business assets.
How Czech law taxes crypto
Selling, swapping and paying with crypto are all taxable events — merely holding is not. The income falls under § 10 of the Income Tax Act as other income; the base is proceeds minus documented expenses (acquisition cost and fees). The rate is 15%, rising to 23% on the part of the base above 36× the average wage. For 2026 that threshold is CZK 1,762,812 and it applies to the whole tax base including salary — which is why the calculator asks for it.
An amendment effective 15 February 2025 introduced two exemptions. The value test: gross proceeds from crypto transfers up to CZK 100,000 a year are exempt. Note that the limit is measured on proceeds, not profit, and it is all-or-nothing — one koruna over and the entire amount is taxed, not just the excess. The time test: holding for more than three years exempts the gain, capped at CZK 40m of proceeds per year.
A § 10 loss cannot be deducted from salary — it offsets only other income of the same kind in the same year. And this calculator is indicative: mining and staking are a different category of income, as is crypto held in a business, and larger amounts deserve a tax adviser.