Income from Czech sources
Any other income from Czech sources not stated above is taxable in the Czech Republic. The tax base is generally equal to the difference between income and tax-deductible expenses (in real amount or determined by lump sum in amount of 30%, 40%, 60% and 80% of received income).
Income from non-Czech sources
Income of Czech tax residents arising from the self-employment activities or any other income not stated above is taxable in the Czech Republic.
However, under the respective Double tax treaty, such income from foreign sources may also be taxed abroad. According to the relevant Double tax treaty, the tax paid abroad may be credited against the relating Czech tax or the income may be exempted with progression from the overall Czech tax base.