A Home or a Hundred and Eighty-Three Days, and a Permanent Flat You Mean to Keep Living In
Answer
The general rule applies to you
No exception is recorded for citizens of Ireland on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
147 exceptions recorded across 54 countries · none match Ireland to Czechia · When you become a tax resident
Section 2 of Act No. 586/1992 Sb. gives two alternative tests and defines both of them in the same section, which is rarer than it sounds. A person is a Czech tax resident if they have a bydliště here or habitually stay here; a resident is taxed on worldwide income, a non-resident only on Czech-source income. Habitual stay is a count: at least 183 days in the calendar year, continuously or in several periods, and every started day of presence counts. Bydliste is not an address but an intention - the place where the taxpayer has a permanent flat in circumstances from which it may be inferred that they intend to stay in that flat permanently. The two tests are independent, so a person with a permanent home here is resident on day one, with no day count to reach. The Act then carves out a group by purpose rather than by time: people who stay in Czechia only to study or for medical treatment are non-residents even where they habitually stay here.
At a glance
- Day count
- 183 days in the calendar year
Section 2(4) of Act No. 586/1992 Sb., which counts every started day of presence and allows the days to be split across several periods.
- The other test
- A permanent flat you intend to keep living in
Section 2(4) of Act No. 586/1992 Sb. defines bydliště that way; section 2(2) makes it an alternative to the day count, not an addition to it.
- What residence costs
- Tax on worldwide income
Section 2(2) of Act No. 586/1992 Sb.; a non-resident is taxed only on Czech-source income under section 2(3).
- Students and patients
- Non-resident even if habitually present
Section 2(3) of Act No. 586/1992 Sb., which names study and medical treatment and nothing else.
Requirements
- A bydliště in Czechia - a permanent flat plus the intention to keep living in it - or
- At least 183 days of presence in the calendar year, continuous or in several periods
- Neither test is met by a person present only to study or to be treated
What applies to you
Nothing changes for a citizen of Ireland
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Poplatníci jsou daňovými nerezidenty, pokud nejsou uvedeni v odstavci 2 nebo to o nich stanoví»Our translation - not official
Taxpayers are tax non-residents where they are not covered by paragraph 2 or where an international treaty so provides
The residual category, and the point at which a treaty can move the answer. Quoted from the e-Sbírka PDF of the same version; the rest of this record is quoted from the web manifestation, because the PDF breaks the words bydliště and povinnost across lines.
Read it at the sourceAbout this source
The Czech state's own legal information system, run by the Ministry of the Interior and in service since 1 January 2024, which publishes the Sbírka zákonů a mezinárodních smluv and maintains every Act as a series of point-in-time versions. Three addresses serve the same material and they behave differently. e-sbirka.gov.cz (to which www.e-sbirka.cz redirects with HTTP 308) is an Angular single-page application: every address answers with the same 1,040-byte shell, and the text only appears once JavaScript has run, so it is readable by the extraction service and by nothing else. e-sbirka.gov.cz/sbr-externi is the JSON API the application calls; /dokumenty-sbirky/{staleUrl}/obsah returns the table of contents for a version, where staleUrl is the URL-encoded /sb/{year}/{number}/{YYYY-MM-DD}, and /dokumenty-sbirky/{dokumentId}/detail-zneni returns the version's title, its citation and the dates it is in force between. opendata.eselpoint.gov.cz/esel-esb serves the same corpus as linked data under ELIs of the form /eli/cz/sb/{year}/{number}, where the act's page lists every version it has ever had, which is how the version in force on a given day is found rather than guessed. Each version is also generated as a clean PDF and DOCX: POST-free GET to /sbr-externi/stahni/informativni-zneni/{dokumentId}/PDF returns a JSON body carrying a file id that is stable across calls, and /souborove-sluzby/soubory/{id} then serves the document itself.
Standing: Maintains the text in force
Cannot be cited for: **The PDF and the web page are two manifestations of one document and neither is quotable throughout.** The generated PDF is typeset with soft hyphens at every line break - 2,055 of them in the 781,000 characters of Act No. 326/1999 Sb. - so a sentence that crosses a line comes out as 'na úze[soft hyphen] mí', and a quotation spanning one is unreadable even though it verifies. The web page has no hyphenation but doubles every term the CzechVoc dictionary links: 3,200 occurrences in the same Act, where 'cizince' renders as 'cizincecizince' and 'zaměstnanecké karty' as 'zaměstnanecké kartyzaměstnanecké karty'. A quotation therefore has to be taken from whichever manifestation the sentence survives in, and some sentences survive in neither, so the quotation is cut short rather than tidied. The versions it serves are **informativní znění**, informative consolidations: the Collection as promulgated is what has legal force. A version carries no cut-off date inside the document - the date is in the file name, in the address and on the page that serves it, and that is where the consolidation dates recorded here come from. It cannot be cited for anything the Collection does not carry: the central register of vacancies open to employee-card holders is kept administratively, the government-approved migration programmes that Government Regulation No. 220/2019 Sb. relies on by name - the qualified employee programme, the highly qualified employee programme, the key and scientific personnel programme and a digital nomad programme - are approved by the government and published nowhere in it, and the per-embassy allowance actually remaining is published by each embassy under section 181b(3) rather than here. Section headings for repealed sections are omitted from a version entirely, so a gap in the numbering is a repeal and not a dropped page.
We re-read it every 60 days. More about this source
«Poplatníci jsou daňovými rezidenty České republiky, pokud mají na území České republiky bydliště nebo se zde obvykle zdržují»Our translation - not official
Taxpayers are tax residents of the Czech Republic where they have a bydliště on the territory of the Czech Republic or habitually stay here
Two tests, either of which is enough. The sentence goes on that residents are taxed on income from sources in the Czech Republic and from sources abroad alike.
Read it at the sourceAbout this source
The Czech state's own legal information system, run by the Ministry of the Interior and in service since 1 January 2024, which publishes the Sbírka zákonů a mezinárodních smluv and maintains every Act as a series of point-in-time versions. Three addresses serve the same material and they behave differently. e-sbirka.gov.cz (to which www.e-sbirka.cz redirects with HTTP 308) is an Angular single-page application: every address answers with the same 1,040-byte shell, and the text only appears once JavaScript has run, so it is readable by the extraction service and by nothing else. e-sbirka.gov.cz/sbr-externi is the JSON API the application calls; /dokumenty-sbirky/{staleUrl}/obsah returns the table of contents for a version, where staleUrl is the URL-encoded /sb/{year}/{number}/{YYYY-MM-DD}, and /dokumenty-sbirky/{dokumentId}/detail-zneni returns the version's title, its citation and the dates it is in force between. opendata.eselpoint.gov.cz/esel-esb serves the same corpus as linked data under ELIs of the form /eli/cz/sb/{year}/{number}, where the act's page lists every version it has ever had, which is how the version in force on a given day is found rather than guessed. Each version is also generated as a clean PDF and DOCX: POST-free GET to /sbr-externi/stahni/informativni-zneni/{dokumentId}/PDF returns a JSON body carrying a file id that is stable across calls, and /souborove-sluzby/soubory/{id} then serves the document itself.
Standing: Maintains the text in force
Cannot be cited for: **The PDF and the web page are two manifestations of one document and neither is quotable throughout.** The generated PDF is typeset with soft hyphens at every line break - 2,055 of them in the 781,000 characters of Act No. 326/1999 Sb. - so a sentence that crosses a line comes out as 'na úze[soft hyphen] mí', and a quotation spanning one is unreadable even though it verifies. The web page has no hyphenation but doubles every term the CzechVoc dictionary links: 3,200 occurrences in the same Act, where 'cizince' renders as 'cizincecizince' and 'zaměstnanecké karty' as 'zaměstnanecké kartyzaměstnanecké karty'. A quotation therefore has to be taken from whichever manifestation the sentence survives in, and some sentences survive in neither, so the quotation is cut short rather than tidied. The versions it serves are **informativní znění**, informative consolidations: the Collection as promulgated is what has legal force. A version carries no cut-off date inside the document - the date is in the file name, in the address and on the page that serves it, and that is where the consolidation dates recorded here come from. It cannot be cited for anything the Collection does not carry: the central register of vacancies open to employee-card holders is kept administratively, the government-approved migration programmes that Government Regulation No. 220/2019 Sb. relies on by name - the qualified employee programme, the highly qualified employee programme, the key and scientific personnel programme and a digital nomad programme - are approved by the government and published nowhere in it, and the per-embassy allowance actually remaining is published by each embassy under section 181b(3) rather than here. Section headings for repealed sections are omitted from a version entirely, so a gap in the numbering is a repeal and not a dropped page.
We re-read it every 60 days. More about this source
«Poplatníky obvykle se zdržujícími na území České republiky jsou ti, kteří zde pobývají alespoň 183 dnů v příslušném kalendářním roce, a to souvisle nebo v několika obdobích; do doby 183 dnů se započítává každý započatý den pobytu.»Our translation - not official
Taxpayers habitually staying on the territory of the Czech Republic are those who stay here for at least 183 days in the calendar year concerned, continuously or in several periods; every started day of stay is counted towards the 183 days.
Started day, not whole day. An arrival in the evening is a day.
Read it at the sourceAbout this source
The Czech state's own legal information system, run by the Ministry of the Interior and in service since 1 January 2024, which publishes the Sbírka zákonů a mezinárodních smluv and maintains every Act as a series of point-in-time versions. Three addresses serve the same material and they behave differently. e-sbirka.gov.cz (to which www.e-sbirka.cz redirects with HTTP 308) is an Angular single-page application: every address answers with the same 1,040-byte shell, and the text only appears once JavaScript has run, so it is readable by the extraction service and by nothing else. e-sbirka.gov.cz/sbr-externi is the JSON API the application calls; /dokumenty-sbirky/{staleUrl}/obsah returns the table of contents for a version, where staleUrl is the URL-encoded /sb/{year}/{number}/{YYYY-MM-DD}, and /dokumenty-sbirky/{dokumentId}/detail-zneni returns the version's title, its citation and the dates it is in force between. opendata.eselpoint.gov.cz/esel-esb serves the same corpus as linked data under ELIs of the form /eli/cz/sb/{year}/{number}, where the act's page lists every version it has ever had, which is how the version in force on a given day is found rather than guessed. Each version is also generated as a clean PDF and DOCX: POST-free GET to /sbr-externi/stahni/informativni-zneni/{dokumentId}/PDF returns a JSON body carrying a file id that is stable across calls, and /souborove-sluzby/soubory/{id} then serves the document itself.
Standing: Maintains the text in force
Cannot be cited for: **The PDF and the web page are two manifestations of one document and neither is quotable throughout.** The generated PDF is typeset with soft hyphens at every line break - 2,055 of them in the 781,000 characters of Act No. 326/1999 Sb. - so a sentence that crosses a line comes out as 'na úze[soft hyphen] mí', and a quotation spanning one is unreadable even though it verifies. The web page has no hyphenation but doubles every term the CzechVoc dictionary links: 3,200 occurrences in the same Act, where 'cizince' renders as 'cizincecizince' and 'zaměstnanecké karty' as 'zaměstnanecké kartyzaměstnanecké karty'. A quotation therefore has to be taken from whichever manifestation the sentence survives in, and some sentences survive in neither, so the quotation is cut short rather than tidied. The versions it serves are **informativní znění**, informative consolidations: the Collection as promulgated is what has legal force. A version carries no cut-off date inside the document - the date is in the file name, in the address and on the page that serves it, and that is where the consolidation dates recorded here come from. It cannot be cited for anything the Collection does not carry: the central register of vacancies open to employee-card holders is kept administratively, the government-approved migration programmes that Government Regulation No. 220/2019 Sb. relies on by name - the qualified employee programme, the highly qualified employee programme, the key and scientific personnel programme and a digital nomad programme - are approved by the government and published nowhere in it, and the per-embassy allowance actually remaining is published by each embassy under section 181b(3) rather than here. Section headings for repealed sections are omitted from a version entirely, so a gap in the numbering is a repeal and not a dropped page.
We re-read it every 60 days. More about this source
«Bydlištěm na území České republiky se pro účely tohoto zákona rozumí místo, kde má poplatník stálý byt za okolností, z nichž lze usuzovat na jeho úmysl trvale se v tomto bytě zdržovat.»Our translation - not official
A bydliště on the territory of the Czech Republic means, for the purposes of this Act, the place where the taxpayer has a permanent flat in circumstances from which it may be inferred that they intend to stay in that flat permanently.
The definition sits in the same paragraph as the day count, so a reader quoting the 183 days alone has usually stopped one sentence early.
Read it at the sourceAbout this source
The Czech state's own legal information system, run by the Ministry of the Interior and in service since 1 January 2024, which publishes the Sbírka zákonů a mezinárodních smluv and maintains every Act as a series of point-in-time versions. Three addresses serve the same material and they behave differently. e-sbirka.gov.cz (to which www.e-sbirka.cz redirects with HTTP 308) is an Angular single-page application: every address answers with the same 1,040-byte shell, and the text only appears once JavaScript has run, so it is readable by the extraction service and by nothing else. e-sbirka.gov.cz/sbr-externi is the JSON API the application calls; /dokumenty-sbirky/{staleUrl}/obsah returns the table of contents for a version, where staleUrl is the URL-encoded /sb/{year}/{number}/{YYYY-MM-DD}, and /dokumenty-sbirky/{dokumentId}/detail-zneni returns the version's title, its citation and the dates it is in force between. opendata.eselpoint.gov.cz/esel-esb serves the same corpus as linked data under ELIs of the form /eli/cz/sb/{year}/{number}, where the act's page lists every version it has ever had, which is how the version in force on a given day is found rather than guessed. Each version is also generated as a clean PDF and DOCX: POST-free GET to /sbr-externi/stahni/informativni-zneni/{dokumentId}/PDF returns a JSON body carrying a file id that is stable across calls, and /souborove-sluzby/soubory/{id} then serves the document itself.
Standing: Maintains the text in force
Cannot be cited for: **The PDF and the web page are two manifestations of one document and neither is quotable throughout.** The generated PDF is typeset with soft hyphens at every line break - 2,055 of them in the 781,000 characters of Act No. 326/1999 Sb. - so a sentence that crosses a line comes out as 'na úze[soft hyphen] mí', and a quotation spanning one is unreadable even though it verifies. The web page has no hyphenation but doubles every term the CzechVoc dictionary links: 3,200 occurrences in the same Act, where 'cizince' renders as 'cizincecizince' and 'zaměstnanecké karty' as 'zaměstnanecké kartyzaměstnanecké karty'. A quotation therefore has to be taken from whichever manifestation the sentence survives in, and some sentences survive in neither, so the quotation is cut short rather than tidied. The versions it serves are **informativní znění**, informative consolidations: the Collection as promulgated is what has legal force. A version carries no cut-off date inside the document - the date is in the file name, in the address and on the page that serves it, and that is where the consolidation dates recorded here come from. It cannot be cited for anything the Collection does not carry: the central register of vacancies open to employee-card holders is kept administratively, the government-approved migration programmes that Government Regulation No. 220/2019 Sb. relies on by name - the qualified employee programme, the highly qualified employee programme, the key and scientific personnel programme and a digital nomad programme - are approved by the government and published nowhere in it, and the per-embassy allowance actually remaining is published by each embassy under section 181b(3) rather than here. Section headings for repealed sections are omitted from a version entirely, so a gap in the numbering is a repeal and not a dropped page.
We re-read it every 60 days. More about this source
«Poplatníci, kteří se na území České republiky zdržují pouze za účelem studia nebo léčení, jsou daňovými nerezidenty»Our translation - not official
Taxpayers who stay on the territory of the Czech Republic only for the purpose of study or medical treatment are tax non-residents
The sentence continues that this holds even where they habitually stay on the territory. A purpose beats a day count here.
Read it at the sourceAbout this source
The Czech state's own legal information system, run by the Ministry of the Interior and in service since 1 January 2024, which publishes the Sbírka zákonů a mezinárodních smluv and maintains every Act as a series of point-in-time versions. Three addresses serve the same material and they behave differently. e-sbirka.gov.cz (to which www.e-sbirka.cz redirects with HTTP 308) is an Angular single-page application: every address answers with the same 1,040-byte shell, and the text only appears once JavaScript has run, so it is readable by the extraction service and by nothing else. e-sbirka.gov.cz/sbr-externi is the JSON API the application calls; /dokumenty-sbirky/{staleUrl}/obsah returns the table of contents for a version, where staleUrl is the URL-encoded /sb/{year}/{number}/{YYYY-MM-DD}, and /dokumenty-sbirky/{dokumentId}/detail-zneni returns the version's title, its citation and the dates it is in force between. opendata.eselpoint.gov.cz/esel-esb serves the same corpus as linked data under ELIs of the form /eli/cz/sb/{year}/{number}, where the act's page lists every version it has ever had, which is how the version in force on a given day is found rather than guessed. Each version is also generated as a clean PDF and DOCX: POST-free GET to /sbr-externi/stahni/informativni-zneni/{dokumentId}/PDF returns a JSON body carrying a file id that is stable across calls, and /souborove-sluzby/soubory/{id} then serves the document itself.
Standing: Maintains the text in force
Cannot be cited for: **The PDF and the web page are two manifestations of one document and neither is quotable throughout.** The generated PDF is typeset with soft hyphens at every line break - 2,055 of them in the 781,000 characters of Act No. 326/1999 Sb. - so a sentence that crosses a line comes out as 'na úze[soft hyphen] mí', and a quotation spanning one is unreadable even though it verifies. The web page has no hyphenation but doubles every term the CzechVoc dictionary links: 3,200 occurrences in the same Act, where 'cizince' renders as 'cizincecizince' and 'zaměstnanecké karty' as 'zaměstnanecké kartyzaměstnanecké karty'. A quotation therefore has to be taken from whichever manifestation the sentence survives in, and some sentences survive in neither, so the quotation is cut short rather than tidied. The versions it serves are **informativní znění**, informative consolidations: the Collection as promulgated is what has legal force. A version carries no cut-off date inside the document - the date is in the file name, in the address and on the page that serves it, and that is where the consolidation dates recorded here come from. It cannot be cited for anything the Collection does not carry: the central register of vacancies open to employee-card holders is kept administratively, the government-approved migration programmes that Government Regulation No. 220/2019 Sb. relies on by name - the qualified employee programme, the highly qualified employee programme, the key and scientific personnel programme and a digital nomad programme - are approved by the government and published nowhere in it, and the per-embassy allowance actually remaining is published by each embassy under section 181b(3) rather than here. Section headings for repealed sections are omitted from a version entirely, so a gap in the numbering is a repeal and not a dropped page.
We re-read it every 60 days. More about this source
Practical notes
A double taxation treaty can move the answer, and this record does not read any treaty. Act No. 586/1992 Sb. says in section 2(3) that non-residence may also follow from an international treaty.
Tax residence and immigration residence are separate questions in Czech law and are decided by different Acts. Holding a long-term residence permit does not make a person a tax resident, and a tourist who overstays 183 days can become one.
The version of the Act read here is in force to 31 December 2026; e-Sbírka already carries a later version, which was not read.
- consolidatesZákon č. 586/1992 Sb., o daních z příjmů - znění účinné od 1. 8. 2026
e-Sbírka, Ministerstvo vnitra České republiky · consolidated to 2026-08-01
About this source
The Czech state's own legal information system, run by the Ministry of the Interior and in service since 1 January 2024, which publishes the Sbírka zákonů a mezinárodních smluv and maintains every Act as a series of point-in-time versions. Three addresses serve the same material and they behave differently. e-sbirka.gov.cz (to which www.e-sbirka.cz redirects with HTTP 308) is an Angular single-page application: every address answers with the same 1,040-byte shell, and the text only appears once JavaScript has run, so it is readable by the extraction service and by nothing else. e-sbirka.gov.cz/sbr-externi is the JSON API the application calls; /dokumenty-sbirky/{staleUrl}/obsah returns the table of contents for a version, where staleUrl is the URL-encoded /sb/{year}/{number}/{YYYY-MM-DD}, and /dokumenty-sbirky/{dokumentId}/detail-zneni returns the version's title, its citation and the dates it is in force between. opendata.eselpoint.gov.cz/esel-esb serves the same corpus as linked data under ELIs of the form /eli/cz/sb/{year}/{number}, where the act's page lists every version it has ever had, which is how the version in force on a given day is found rather than guessed. Each version is also generated as a clean PDF and DOCX: POST-free GET to /sbr-externi/stahni/informativni-zneni/{dokumentId}/PDF returns a JSON body carrying a file id that is stable across calls, and /souborove-sluzby/soubory/{id} then serves the document itself.
Standing: Maintains the text in force
Cannot be cited for: **The PDF and the web page are two manifestations of one document and neither is quotable throughout.** The generated PDF is typeset with soft hyphens at every line break - 2,055 of them in the 781,000 characters of Act No. 326/1999 Sb. - so a sentence that crosses a line comes out as 'na úze[soft hyphen] mí', and a quotation spanning one is unreadable even though it verifies. The web page has no hyphenation but doubles every term the CzechVoc dictionary links: 3,200 occurrences in the same Act, where 'cizince' renders as 'cizincecizince' and 'zaměstnanecké karty' as 'zaměstnanecké kartyzaměstnanecké karty'. A quotation therefore has to be taken from whichever manifestation the sentence survives in, and some sentences survive in neither, so the quotation is cut short rather than tidied. The versions it serves are **informativní znění**, informative consolidations: the Collection as promulgated is what has legal force. A version carries no cut-off date inside the document - the date is in the file name, in the address and on the page that serves it, and that is where the consolidation dates recorded here come from. It cannot be cited for anything the Collection does not carry: the central register of vacancies open to employee-card holders is kept administratively, the government-approved migration programmes that Government Regulation No. 220/2019 Sb. relies on by name - the qualified employee programme, the highly qualified employee programme, the key and scientific personnel programme and a digital nomad programme - are approved by the government and published nowhere in it, and the per-embassy allowance actually remaining is published by each embassy under section 181b(3) rather than here. Section headings for repealed sections are omitted from a version entirely, so a gap in the numbering is a repeal and not a dropped page.
We re-read it every 60 days. More about this source