AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Europe

Czech Republic

Czech Republic applies a 15% rate plus a 23% higher bracket. Corporate tax is 21%.

Personal income tax

15% / 23%
Top marginal rate / range

Corporate tax

21%
Standard rate

VAT / Sales tax

21%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineApril 1
  • Higher bracketAbove ~CZK 1.6m
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Czech Republic's official tax authority (linked above) or a qualified tax professional before making any decision.