Czechia tax residency day rules

At least 183 days in the relevant calendar year can establish habitual presence.

Count every commenced day of presence. The 2026 Financial Administration guidance also expressly includes arrival and departure days. Count at least 183 days in the relevant calendar year; a separate available-dwelling test can apply sooner.

A permanent dwelling available under circumstances showing an intention to live there can establish residence independently. Treaty rules must be checked for dual residence.