Value-added tax (VAT) Czech Republic corporate taxes on the supply of products and services is the value-added tax. VAT is typically imposed at a rate of 21%. Certain suppliers are subject to a 15% tax rate, and some commodities are subject to a further lowered rate of 10%. VAT is typically waived for exports with a credit.
Personal income tax is levied on each type of income separately at flat rates (10%, 15%, or 20%), depending on the type of taxable income (employment income, income from capital, capital gains, other incomes etc.). Salary tax rate amounts to 10%. Salary tax should be calculated, paid and withheld by employer.
The same applies if the company is taxed in its home country with a tax similar to the corporate income tax in Czech Republic at a rate of at least 12%. Please mind that if the company is exempt from the payment of the corporate income tax or a tax similar with this one, the exemption on the payment of the withholding tax on dividends will no
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Insights ›. Czech Republic: Tax card for 2023. February 14, 2023. A “tax card” for 2023 prepared by the KPMG member firm in the Czech Republic provides a quick reference tool for the most common tax rates and amounts in the Czech Republic and covers the windfall tax. Read the tax card 2023 [PDF 119 KB]
Domestic transactions within the Czech Republic are subject to the applicable VAT rate (21%, 15%, or 10%). The reverse-charge mechanism applies in B2B cross-border transactions within the EU, shifting the VAT liability to the buyer. B2C cross-border transactions within the EU are taxed at the VAT rate of the seller’s country.

Further, Czech tax law supports pension funds with a corporate income tax rate of 0% and qualified investment funds with a special income tax rate of 5%. Under government investment incentives focused on high-tech manufacturing and service industries, substantial tax relief is available for qualified investments in the form of a tax discount.

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    • czech republic corporate tax rate