President Petr Pavel signed the amendment to the Income Tax Act, which introduces a "time test" for cryptocurrencies, aligning them more closely with traditional securities.
3-Year Time Test (0% Tax):
If you hold cryptocurrency (like Bitcoin) for more than 3 years before selling, the capital gains are fully exempt from income tax.
This applies to individuals (not business assets).
Note: There is a cap on this exemption (unlike stocks, which saw their cap removed in 2026). The exemption applies to income up to 40 million CZK (approx. $1.7 million). Gains above this may still be taxed.
Small Transaction Exemption:
You are not required to report or pay tax on crypto income if your total annual revenue from crypto transactions is below 100,000 CZK (approx. $4,200).
This effectively makes small daily transactions (like buying coffee with BTC) tax-free.
Banking Access:
The legislation also grants crypto-related companies the legal right to open bank accounts, preventing banks from arbitrarily denying services to the sector.
Why It Matters
Adoption: It incentivizes long-term holding ("HODLing") rather than short-term speculation.
Alignment: It brings crypto taxation in line with how the Czech Republic treats stocks and other securities.
EU Hub: This move is part of a broader strategy (alongside adopting the EU's MiCA framework) to position the Czech Republic as a central hub for digital finance in Europe.#CPIWatch #CZAMAonBinanceSquare #USNFPBlowout #TrumpCanadaTariffsOverturned
