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.
Source Eurofiscalis