DoubleTaxationUnited States – Czech Republic tax treaty: residence, 183 days, rates
Convention between the United States of America and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital (signed 16 September 1993)
- Signed: 1993-09-16
- In force since: 1993-12-23
- Official text
If both countries treat you as resident
- An individual resident in both states is deemed resident of the state where he has a permanent home available to him; if he has one in both states, of the state with which his personal and economic relations are closer (centre of vital interests). Art. 4(4)(a) of the Convention
- If the centre of vital interests cannot be determined, or there is no permanent home in either state, the individual is resident of the state where he has an habitual abode. Art. 4(4)(b) of the Convention
- Habitual abode in both or neither state → state of nationality; national of both or neither → competent authorities settle the question by mutual agreement. Art. 4(4)(c), (d) of the Convention
- The Czech Republic considers a U.S. citizen or a green-card holder to be a U.S. resident only if that person has a substantial presence, permanent home or habitual abode in the United States. Art. 4(2)(c) of the U.S.–Czech Convention (1993)
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in any 12-month period; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 15(2) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 183 days in any 12-month period. | Art. 7, Art. 14 |
| Pension | Only the country of residence. | Art. 19(1)(a) |
| State pension (social security) | Only the source country (for pensions, the paying country). | Art. 19(1)(a) |
| Government service | Only the paying country. | Art. 20 |
| Government service pension | Only the paying country. | Art. 20 |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 10(2)(b) |
| Interest (deposits, bonds, loans) | Only the country of residence. | Art. 11(1) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 12(2) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly (over 50%) from real estate: the same. Other property, including shares: only the country of residence. | Art. 13 |
| Other income | Only the country of residence. | Art. 22(1) |
How double taxation is relieved
- Czech Republic: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(2)
- United States: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(1)
Data checked: 2026-11-10. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.