VAT calculator
This VAT calculator computes Czech value-added tax in both directions — it adds VAT to a net (VAT-exclusive) price, or works backwards from a gross (VAT-inclusive) price to reveal the base and the tax itself. It supports the Czech standard rate of 21 % and the reduced rate of 12 %. Ideal for entrepreneurs, e-shops, accountants and customers checking an invoice or receipt.
How VAT is calculated
Value-added tax (VAT) is an indirect tax added to the price of goods and services. The calculation depends on whether you start from the price without tax (the base) or the price with tax (the gross price). In 2026 the Czech Republic uses a standard rate of 21 % and a reduced rate of 12 %.
If you know the base and want to add tax (direction „net → gross"):
VAT = base × rate ; gross price = base + VAT
If you know the gross price including tax and want to work back to the base and the tax (direction „gross → net"), you divide by the coefficient:
base = gross price ÷ (1 + rate) ; VAT = gross price − base
- Enter the amount you are working with.
- Choose the rate (21 % or 12 %).
- Select the direction depending on whether your amount already includes the tax or not.
Sample calculation step by step
Suppose you have goods with a base of 1,000 CZK excluding VAT, the rate is 21 %, and you want to add the tax (direction net → gross).
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Base (excl. VAT) | entered amount | 1,000 CZK |
| 2 | VAT 21 % | 1,000 × 0.21 | 210 CZK |
| 3 | Price incl. VAT | 1,000 + 210 | 1,210 CZK |
The resulting gross price is 1,210 CZK, of which the VAT itself is 210 CZK. Conversely, if you had a gross price of 1,210 CZK and wanted the base, you divide 1,210 ÷ 1.21 = 1,000 CZK base and 210 CZK VAT.
What affects the result
- VAT rate — standard 21 % versus reduced 12 %; the correct classification of the goods or service is set by law.
- Direction of calculation — whether the entered amount already contains the tax or not; the reverse direction yields a different base and tax.
- Rounding — the calculator works to two decimal places; on invoices the result may differ slightly depending on rounding rules.
- Size of the base — the tax grows linearly with the amount to which the rate is applied.
When VAT calculation helps and what to watch out for
The calculator is ideal for quickly checking an invoice, building a price list or verifying a receipt. It does not replace a full tax return or professional assessment. It does not handle correct rate classification, the reverse-charge mechanism, exempt supplies, VAT registration or input-tax deduction. The result is indicative — for specific transactions follow the VAT Act and, if needed, consult an accountant or tax adviser.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How much is VAT on 1,000 CZK at the 21 % rate?
At the standard 21 % rate, VAT on 1,000 CZK excluding tax is exactly 210 CZK. The gross price is then 1,210 CZK.
What are the Czech VAT rates in 2026?
The Czech Republic uses a standard rate of 21 % and a single reduced rate of 12 %. The two earlier reduced rates (15 % and 10 %) were merged into one 12 % rate.
How do I calculate VAT backwards from a gross price?
Divide the gross price by the coefficient (1 + rate). For 21 % you divide by 1.21, for 12 % by 1.12. The difference between the gross price and the base is the VAT.
What is the difference between a price with and without VAT?
The price without VAT (the base) is the amount before tax is added, typically quoted by businesses. The price with VAT is the final amount paid by the end customer, tax included.
Which goods fall under the reduced 12 % rate?
The reduced rate covers, for example, food, medicines, heat, water and sewage charges, and newspapers and magazines. Printed and electronic books have carried a zero VAT rate (0 %) since 1 January 2024. The exact classification is set by the annexes to the VAT Act, so always verify a specific item.
Do I have to be a VAT payer to charge the tax?
Yes. Only a registered VAT payer adds and remits VAT. A non-payer does not charge tax, but also cannot deduct input VAT from received invoices.
Why does the result differ from an invoice by a few hellers?
Differences arise from rounding. The calculator works to two decimal places, while accounting software may round individual lines or the total tax according to its own rules.
Does the calculator include the reverse-charge mechanism?
No. The reverse-charge regime, exempt supplies and deductions are not handled by the calculator. It is intended for a standard VAT calculation from a specific amount.
Sources & legislation
📅 Last updated: 11 July 2026