Czechia
Reported as OSVČ business income at 15% (23% above ~CZK 1.58m), often via the 60% lump-sum method or the bundled flat tax. Social + health ~42% on half of profit also apply. Not capital gains.
Self-employment / business income from a trade (OSVČ) - NOT capital gains.
15% on the tax base, 23% above ~CZK 1.58m; under the 60% lump-sum-expense method only 40% of gross is taxable, lowering the effective rate.
Social security ~29.2% and health ~13.5% on half of profit (min ~CZK 4,759 + CZK 3,144/month in 2025); often bundled into the flat tax.
Sole trader on a trade licence (živnost); options: 60% lump-sum expenses or the flat tax (paušální daň) bundling income tax + both insurances when turnover under CZK 2m.
USDC is business income at CZK value on receipt; for an OSVČ trader it is business income, not a private capital gain.
Prop firms based in Czechia
Their payout history is tracked on-chain by Tradavi.