Czech Republic Tax Overview

Czech tax system at a glance

• 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.))
• Basis of taxation — Residents taxed on worldwide income; non-residents taxed only on Czech-source income (Income Tax Act (Act No. 586/1992 Coll.))
• 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.))
• Standard corporate income tax rate — 21% (Income Tax Act (Act No. 586/1992 Coll.))
• Value Added Tax (VAT / DPH) — Yes — VAT exists; standard rate 21%, single reduced rate 12% (VAT Act (Act No. 235/2004 Coll.))
• 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.))
• 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 required (Tax Procedure Code (Act No. 280/2009 Coll.))