For US citizens and green card holders in the Czech Republic
US Taxes for Americans Living in the Czech Republic
Moving to the Czech Republic does not end your US tax filing. Here is what Americans living there file each year, how the treaty and the social security rules between the two countries work, and what to do about missed years.
Quick answer
Do US citizens living in the Czech Republic have to file US taxes?
Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in the Czech Republic gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with the Czech Republic, and a social security agreement has been in force since January 1, 2009.
At a glance
- Yearly US return
- Yes, on worldwide income; due June 15 automatically when living abroad
- US tax treaty with the Czech Republic
- Yes, per the IRS list (saving clause applies to US citizens)
- Social security agreement
- Yes, in force since January 1, 2009
- Accounts in the Czech Republic
- FBAR above US$10,000 in total; Form 8938 above higher limits
- Behind on filing
- Streamlined: 3 years of returns, 6 years of FBARs
Do Americans living in the Czech Republic have to file US taxes?
Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to the Czech Republic does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from the Czech Republic all go on it, converted from Czech koruna to US dollars.
The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.
Your accounts in the Czech Republic: FBAR and Form 8938
Bank, pension and investment accounts in the Czech Republic are foreign accounts for US purposes.
- FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
- Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).
Avoiding double tax between the US and the Czech Republic
Two US tools stop the same income being taxed twice.
- Foreign earned income exclusion: up to US$130,000 for 2025 and US$132,900 for 2026 of earned income, for people who qualify by residence or days abroad (IRS).
- Foreign tax credit: a credit against US tax for income tax paid in the Czech Republic.
The US has an income tax treaty with the Czech Republic (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.
Which tool works better depends on your income and on how much tax the Czech Republic charges you; we compare both. See FEIE vs foreign tax credit.
Catching up on US filings
Catching up is usually possible without penalties. The Streamlined Foreign Offshore Procedures ask for 3 years of returns and 6 years of FBARs, with any tax and interest paid, and for eligible people living outside the US the penalties for late returns, information returns and FBARs do not apply (IRS). Eligibility turns on non-willful conduct and on meeting the non-residency test while in the Czech Republic. See Streamlined filing.
The local side
Americans in the Czech Republic include teachers, tech employees in Prague and Czech Americans who moved back.
Your tax in the Czech Republic is a matter for a local adviser. We take their final figures and make sure the US return gives you the relief it should. For the wider picture, see US tax for Americans in Europe.
How we help
Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in the Czech Republic: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.
Where these rules come from (the Czech Republic)
Treaty and social security
- The IRS lists the 1993 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1994 (IRS treaty documents for Czech Republic; treaty text; IRS Table 3).
- Saving clause: paragraph 3 of Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
- Article 24 (Relief from Double Taxation), on relief from double taxation.
- Article 19 (Pensions, Annuities, Alimony, and Child Support), on pensions and social security.
- Article 15 (Dependent Personal Services), on employment income.
- Social security: the US agreement with the Czech Republic entered into force on January 1, 2009 (SSA).
US law
- Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
- FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
- Green card holders and residency: Code section 7701(b) (IRS Pub 519).
- Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
- Foreign tax credit: Code section 901 (IRS Pub 54).
The tax rules of the Czech Republic also apply to you there; a local adviser covers that side.
Americans in other countries
All country pages: US tax for Americans by country.
- Germany
- The Netherlands
- France
- The United Kingdom
- Spain
- Italy
- Portugal
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
- Norway
- Greece
- Poland
- Australia
- New Zealand
- Japan
- South Korea
- Israel
- Singapore
- Thailand
- The Philippines
- Costa Rica
- Panama
- Chile
- Finland
- Iceland
- Estonia
- Latvia
- Lithuania
- Slovakia
- Slovenia
- Turkey
- Romania
- China
- South Africa
- Brazil
- Uruguay
- Argentina
- Vietnam
- Hong Kong
- Malaysia
Common questions
I moved to the Czech Republic. Do I still file a US return?
Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in the Czech Republic on April 15 gives an automatic extension to June 15, and tax paid in the Czech Republic or the foreign earned income exclusion often reduces the US tax to little or nothing.
Does the US-Czech Republic tax treaty stop double taxation?
Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.
Do I pay social security in both the US and the Czech Republic?
Generally not. The US-Czech Republic social security agreement, in force since January 1, 2009, assigns your work to one system.
What if I never filed US taxes while living in the Czech Republic?
If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: United States income tax treaties, A to Z
- SSA: U.S. International Social Security Agreements
- IRS: Foreign earned income exclusion
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Comparison of Form 8938 and FBAR requirements
- IRS: U.S. taxpayers residing outside the United States (Streamlined)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly filing package, FEIE vs foreign tax credit, Streamlined filing.
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Social security: the US and the Czech Republic
The US and the Czech Republic have a social security agreement, often called a totalization agreement, in force since January 1, 2009 (SSA). It decides which country's social security system covers your work, so you generally pay into one system, not both. If you stay covered by the US system, a certificate of coverage from the SSA shows the Czech side that you are exempt (IRS Pub 54). The agreement can also help you qualify for benefits by combining work credits from both countries.