Europe
Currency
CZK
Corporate Tax
21%
Personal Income Tax
23%
VAT / GST
21%
Flat 21% (raised from 19% in 2024).
Top rate 23% above CZK 1,867,728 (2024); 15% first bracket.
Standard; 15% and 12% reduced.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer 33.8% (24.8% social + 9% health); employee 11%; capped at 4x average wage.
Capital Gains Tax
0% on shares held >3y; 15% income
Inheritance / Estate Tax
0% (direct line)
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: USA, UK, Germany, Slovakia, Netherlands, France
EU directives apply; withholding typically 5%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Investment incentives (tax relief up to 10 years) for manufacturing/technology centres. R&D super-deduction 100-200%.
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