Source-cited draft: corporate income tax for Czech Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Guide and cited to its source.
Standard corporate income tax rate
21%Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Basic investment fund rate
5%Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Pension fund rate
0%Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Separate tax base (certain foreign-source dividends/income)
15%Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Tax base
Accounting profit per Czech accounting standards, adjusted for non-deductible items and tax adjustmentsIncome Tax Act (Act No. 586/1992 Coll.)View source ↗
Withholding tax on dividends
15% general; 35% to non-EU/EEA residents without a tax treaty or TIEA; 0% under EU Parent-Subsidiary exemption for qualifying holdingsIncome Tax Act (Act No. 586/1992 Coll.)View source ↗
Withholding tax on interest
15% general; 35% to non-EU/EEA residents without a treaty or TIEA; reductions/exemptions under treaties and EU Interest & Royalties DirectiveIncome Tax Act (Act No. 586/1992 Coll.)View source ↗
Withholding tax on royalties
15% general; 35% to non-EU/EEA residents without a treaty or TIEA; reductions/exemptions under treaties and EU Interest & Royalties DirectiveIncome Tax Act (Act No. 586/1992 Coll.)View source ↗
Tax loss carryforward / carryback
Losses may be carried forward 5 years; carryback allowed for up to 2 preceding years (capped at CZK 30 million)Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Filing deadline
3 months after the end of the tax period; 4 months if filed electronically; 6 months if filed by a tax advisor or where a statutory audit is requiredTax Procedure Code (Act No. 280/2009 Coll.)View source ↗
Payment deadline and advances
Final tax due by the return deadline; advance payments (quarterly or semi-annual) required based on the prior period's tax liabilityTax Procedure Code (Act No. 280/2009 Coll.)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Czech resident companies are taxed on worldwide profits at a flat corporate income tax rate; the rate rose to 21% for periods starting in 2024. Certain entities and income types have special rates.
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