The different VAT rates in the Czech Republic are:
- Ordinary rate: 21%: This is the most common VAT rate and applies to most goods and services that are not specifically covered by the reduced rates. Examples include electronics, clothing and furniture.
- Reduced rate: 15%: This VAT rate applies to certain goods and services, including certain foodstuffs, water supply, waste disposal services, certain types of transport, and some cultural and sporting events.
- Reduced rate: 10%: This rate applies to certain essential goods and services, such as basic foodstuffs (bread, milk, fruit and vegetables), books, some medical products and services, and certain cultural and sporting events.
