XJuly 1, 2026
Hold a listed share more than three years in the Czech Republic, sell it in 2026, and the gain is taxed at 0 percent. No cap. This country ranks 5th of 233 on the index I maintain.
The wealth conversation runs on Dubai, Monaco and the Swiss cantons. Prague rarely enters it. The data says it should.
Here is the mechanism advisors outside central Europe rarely mention. For a Czech tax resident holding the assets privately, the personal income tax exemption on such gains runs on a holding test.
• Listed shares and ETFs held more than 3 years, the gain is exempt.
• A private company stake not represented by a security, held more than 5 years, the gain is exempt.
The part that just changed is the ceiling. A cap effective in 2025 limited the exempt sale income to CZK 40 million a year, about EUR 1.65 million or USD 1.88 million. From 1 January 2026 that cap was repealed for securities and company stakes. Meet the test and the gain is fully exempt again, whatever the size.
The cap now survives in one place only, crypto. There, even after 3 years, exemption stops at CZK 40 million of sale income a year.
And it is an individual privilege. Hold the same listed portfolio inside a Czech company and there is no time test, so 21 percent corporate tax plus a 15 percent dividend withholding to an individual shareholder lands near 33 percent. The participation exemption helps qualifying subsidiary stakes, not an ordinary listed portfolio.
So for a founder or long-term investor planning an exit, the individual route can turn a large equity gain into a zero-tax event, inside the EU, with no lump sum or special status to apply for.
If passing the three-year mark buys a 0 percent exit on listed equity inside the EU, what actually stops more mobile founders from basing there before they sell?
Want to see where your own profile actually fits before a move like this, the free 6 minute diagnostic scores your composite fit and top 3 jurisdictions, in the first comment.
Sourced from GeoCompass, the jurisdiction intelligence layer behind Lucky Nomads.
Czech Republic
Monaco