Top income tax
23.0%
Worldwide system
Corporate tax
21.0%
DPH
21.0%
standard rate
Tax residency
183 days
90 tax treaties
Czech Republic tax profile
Data year: 2025
- Tax system
- Worldwide Super-gross salary concept abolished 2021. Two-rate system since 2021.
- Top PIT rate
- 23.0%
- Corporate tax rate
- 21.0%
- DPH
- 21.0%
- Capital gains tax
- 15.0% 15% (or 23% above threshold). Securities held 3+ years exempt. Real estate held 10+ years exempt.
- Social security (employee)
- 11.6%
- Social security (employer)
- 33.8%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 90
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| CZK 0 | CZK 1,676,052 | 15.0% |
| CZK 1,676,052 | and above | 23.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if permanent home or habitual abode (183+ days) in Czech Republic
- Exit tax
- No
- CFC rules
- Yes CFC rules for entities taxed at effective rate less than 50% of Czech rate
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 1
- Extension deadline
- July 1 (via advisor)
Sources
- PwC Czech Republic Tax Summary (accessed Mar 23, 2026) PIT, CIT, DPH, social security, withholding