New legislation
The deadline for filing income tax returns for 2025 is approaching: by the basic deadline of 1 April 2026, and electronically by 4 May 2026 at the latest. In addition, new exemptions for cryptocurrencies (cryptoassets) are coming into full effect for the first time – either up to an annual limit of CZK 100,000 or for holdings of more than 3 years (with a limitation for large amounts).
Income from the transfer of crypto-assets for consideration (typically sale, exchange, payment for goods/services with cryptos) is newly exempted from tax if their total income for the year does not exceed CZK 100,000 – in this case, there is usually no obligation to file a return. Please note: the limit is calculated on income (sales), not just profit.
The second option is the time test: income from the transfer of a crypto-asset is exempt if more than 3 years have passed between the acquisition and the transfer. However, the exemption is reduced if the aggregate of such exempt income in the tax year exceeds CZK 40 million. At the same time, the exemption does not apply to crypto-assets included in business assets (or within 3 years of the cessation of the activity).
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