When do your investments become tax-free?

Under the Czech Income Tax Act, gains from selling securities — shares and ETFs included — are exempt from personal income tax if the period between buying and selling exceeds 3 years. Every purchase has its own clock: if you buy monthly, each monthly lot becomes tax-free on its own date. That's exactly what this tracker shows.

The law says the holding period must exceed three years. Selling exactly on the third anniversary is therefore not clearly safe, so we show the following day as the safe-to-sell date. For purchases made on 29 February the anniversary rolls forward, which keeps the estimate conservative. When a date really matters, confirm it with a tax adviser.

Separately from the holding test: if your total gross proceeds (not profit!) from selling securities in a calendar year don't exceed 100,000 CZK, that income is exempt even if you held the securities for less than 3 years.

Not any more for securities. A 40 million CZK annual cap on the exemption applied during 2025, but from 1 January 2026 it was abolished for income from selling securities and business interests that pass the holding test — the exemption is unlimited again.

Two things to watch: the cap still applies to crypto-assets, and if you sold during 2025 it still applies to that year's tax return (where an optional step-up to the 31 Dec 2024 market value was available). Anywhere near either threshold, talk to a tax adviser rather than a website.

No, and this is a common trap. The 3-year test applies to securities (shares, ETFs). For an ownership interest in a company (podíl v obchodní korporaci — e.g. an s.r.o. stake) the holding test is 5 years. This tracker is built around the 3-year securities test, so if you hold company interests, count five years instead and confirm the details with an adviser.

No. The holding test covers only gains from selling. Dividends are taxed when received — Czech dividends via withholding, foreign dividends through your tax return — no matter how long you hold.

Yes. Since 2025 Czech law applies an analogous holding test to crypto-assets, so long-held coins can qualify for exemption too and you can track them here. One important difference from 2026: the 40 million CZK annual cap was abolished for securities and business interests, but it remains in force for crypto-assets. The crypto rules have their own fine print — check the details for your case.

The test runs from acquisition to transfer of ownership. In practice the trade date from your broker statement is commonly used. For edge cases (transfers between brokers, inheritance, gifts, corporate actions) the rules are more nuanced — ask a professional.

Each purchase is its own lot with its own clock. When selling part of a position bought in several batches, you need to identify which lots you sold — FIFO (first in, first out) is the common approach. Track each buy separately here and you'll always know where you stand.

These are special cases, and the difference matters. With inheritance, Czech law lets you count the deceased's holding period in defined situations (typically inheritance from a spouse or a direct-line relative), so the clock may already be well advanced. With a gift, the holding period generally starts again at the moment you acquire it. Because the conditions are specific, confirm your exact case with a tax adviser before relying on a date.

Then the usual exemption may not apply. The time-test exemption is excluded for securities that are, or recently were, part of your business assets (obchodní majetek) — the restriction runs for a defined period after they leave your business property. If you trade through a business or held the assets in your self-employed activity, treat this tracker's dates as indicative only and get advice.

This tracker answers one question — when does a lot become tax-free — and deliberately does not compute your taxable gain. If a sale is taxable, the gain is the proceeds minus the acquisition cost and related fees, and any amounts in foreign currency must be converted to CZK using an accepted exchange rate (the ČNB rate, or the single yearly rate where permitted). Note that the 100,000 CZK proceeds test above uses gross proceeds, which are not reduced by costs or fees.

Only in your browser's local storage on this device. Nothing is sent anywhere — there is no server. Use Export backup to save your lots to a file (or to move them to another device via Import). Clearing your browser data will erase the list.