Czech Republic Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and how the refund works.
Last updated 2026-06-15
Czech Republic withholds 15.0% on dividends paid to non-resident investors. The standard treaty rate matches this domestic rate for most residence countries, so many investors have nothing to reclaim — the table below shows who does. Where tax is over-withheld, you file the claim yourself as a free-text žádost under §70, §71 and §155 of the daňový řád, addressed to Finanční úřad pro hlavní město Prahu, within 3 years.
About Czech Republic's Withholding Tax
The Czech Republic applies a flat 15% withholding tax on dividends and interest paid to non-residents. That 15% already matches the standard treaty rate for most residence countries, so many investors have nothing to reclaim — the table below shows which residences do. Where tax is over-withheld, the Ministry of Finance publishes no tiskopis for a non-resident's refund request, so Tax Reclaim drafts the free-text žádost under §70, §71 and §155 of the daňový řád (Tax Code) for you to sign and file yourself with Finanční úřad pro hlavní město Prahu. Some paying companies, ČEZ among them, publish their own shareholder reclaim template as an alternative route.
Why there is no official Czech Republic form for you to file
The Ministry of Finance issues no tiskopis for a non-resident's withholding-tax refund request. The withholding-tax tiskopisy it does publish — MFin 5466 and the 5466-A correction attachment — are the payer's own remittance return, not the claimant's application. GFŘ guidance says plainly that no MF form is issued for the request, so you write it yourself under §70, §71 and §155 of the daňový řád and send it to Finanční úřad pro hlavní město Prahu.
Some Czech dividend payers, ČEZ among them, publish their own shareholder reclaim template. That is the company's private document, not a government form — Tax Reclaim calculates exactly how much Czech Republic over-withheld, and drafts the žádost o vrácení srážkové daně for you to review and sign.
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Czech Republic's 15.0% withholding tax. Each residence's treaty rate is shown in the table below — there is no separate page per residence country.
| Your residence country | Standard WHT | Treaty rate | Reclaimable |
|---|---|---|---|
| 🇵🇱Poland | 15.0% | 5% | 10.0% |
| 🇫🇷France | 15.0% | 10% | 5.0% |
| 🇳🇱Netherlands | 15.0% | 10% | 5.0% |
| 🇸🇪Sweden | 15.0% | 10% | 5.0% |
| 🇦🇹Austria | 15.0% | 10% | 5.0% |
| 🇱🇺Luxembourg | 15.0% | 10% | 5.0% |
| 🇺🇸United States | 15.0% | 15% | None |
| 🇬🇧United Kingdom | 15.0% | 15% | None |
| 🇩🇪Germany | 15.0% | 15% | None |
| 🇪🇸Spain | 15.0% | 15% | None |
| 🇧🇪Belgium | 15.0% | 15% | None |
| 🇨🇭Switzerland | 15.0% | 15% | None |
| 🇮🇹Italy | 15.0% | 15% | None |
| 🇳🇴Norway | 15.0% | 15% | None |
| 🇩🇰Denmark | 15.0% | 15% | None |
| 🇫🇮Finland | 15.0% | 15% | None |
| 🇵🇹Portugal | 15.0% | 15% | None |
| 🇮🇪Ireland | 15.0% | 15% | None |
| 🇦🇺Australia | 15.0% | 15% | None |
| 🇨🇦Canada | 15.0% | 15% | None |
| 🇸🇬Singapore | 15.0% | 15% | None |
| 🇯🇵Japan | 15.0% | 15% | None |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Czech Republic withholding tax when no official form exists
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Czech Republic should show 15.0% withheld at source.
- 2
Get a certificate of tax residence
Obtain a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Write the žádost
No official document exists — Tax Reclaim drafts a free-text request under §70, §71 and §155 of the daňový řád naming yourself, your tax residence, the dividends, the tax withheld, and the treaty article relied on. Review it, add your bank details, and sign it.
- 4
Send it before the deadline
Send the žádost to Finanční úřad pro hlavní město Prahu within 3 years, or ask the paying company whether it offers its own shareholder template.
Frequently asked questions
How much Czech Republic dividend withholding tax can I reclaim?
The standard 15.0% withholding rate already matches the treaty rate for most residence countries, so there is often nothing to reclaim. The table below shows the residences whose treaty rate is lower than 15.0% — and therefore genuinely reclaimable.
Which form do I use to reclaim Czech Republic withholding tax?
None is published. The Ministry of Finance issues no tiskopis for a non-resident's withholding-tax refund request, so the claim is written as free text under §70, §71 and §155 of the daňový řád (Tax Code) — Tax Reclaim drafts that free-text žádost for you to review and sign.
Where do I send the Czech Republic withholding tax refund claim?
To Finanční úřad pro hlavní město Prahu, the tax office competent for non-residents, within 3 years of the end of the year the dividend was paid.
Do I need a certificate of tax residence?
Yes, together with evidence of the dividend and the tax withheld from your broker or the paying company — both go in the žádost you send to Finanční správa České republiky.
Can I use the paying company's own reclaim template instead?
Some Czech dividend payers, ČEZ among them, publish their own shareholder reclaim template as an alternative route. That is the company's private document, not a government form — Tax Reclaim does not host or generate it.
See how much Czech Republic withholding tax you're owed
Tax Reclaim calculates the exact amount over-withheld and puts the figure directly in the document it drafts for you.
Calculate your refund — it's free