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Czech Republic

Corp Tax: 21%Setup: 240 EURIncorporate: 19 daysData Quality: 66%
Tax Rates
Corporate Tax
21%Verified Feb 2026
Effective Corporate Rate
21%
Capital Gains
21%Verified Feb 2026
Personal Income (Top)
23%Verified Feb 2026
VAT
21%Verified Feb 2026
VAT Reduced Rates
12%, 0%
Dividend Withholding
15%Verified Feb 2026
Tax System
System Type
worldwide
Foreign Income Taxed
Yes
CFC Rules
YesVerified Feb 2026
Transfer Pricing
medium
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
15%
Participation Exemption
AvailableVerified Feb 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
99Verified Feb 2026
Double Tax Agreements
99
Key Partners
Germany, Austria, United States, United Kingdom, France, Netherlands, Slovakia, Poland
Exit Tax
YesVerified Feb 2026
Exit Tax Rate
21%

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