Source-cited draft: tax overview 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 tax year
Calendar year (1 January to 31 December)Income Tax Act (Act No. 586/1992 Coll.)
Currency
Czech koruna (CZK)Act on the Czech National Bank
Tax authority
Financial Administration of the Czech Republic (Finanční správa České republiky)Act on the Financial Administration of the Czech Republic (Act No. 456/2011 Coll.)View source ↗
Basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Czech-source incomeIncome Tax Act (Act No. 586/1992 Coll.)View source ↗
Headline personal income tax rates
15% standard rate; 23% on the portion of the annual tax base above 36x the average wage (CZK 1,676,052 for 2025)Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Standard corporate income tax rate
21%Income Tax Act (Act No. 586/1992 Coll.)View source ↗
Value Added Tax (VAT / DPH)
Yes — VAT exists; standard rate 21%, single reduced rate 12%VAT Act (Act No. 235/2004 Coll.)View source ↗
Personal income tax return deadline
1 April after year-end (paper); 1 May (1 month later) if filed electronically; 1 July if filed by a registered tax advisor (electronic deadline is one month after the paper deadline)Tax Procedure Code (Act No. 280/2009 Coll.)View source ↗
Corporate income tax return deadline
3 months after the end of the tax period; 4 months if filed electronically; 6 months if filed by a tax advisor or if a statutory audit is requiredTax Procedure Code (Act No. 280/2009 Coll.)View source ↗
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