What is the corporate income tax rate?

The following text provides information on corporate income tax rates in the Czech Republic.

In the Czech Republic, your corporate income tax base will be taxed at the basic rate of 21%.

Special tax rate

Some legal entities have their own special income tax rate. If you are an investment fund that meets the requirements of the Income Tax Act, you will use a tax rate of 5%. If you are a pension company or a pension insurance institution, you will multiply your tax base by a tax rate of 0%.

Separate tax base

Selected income (e.g. income from profit shares, settlement shares or shares in the liquidation balance) that flows to Czech legal entities from abroad or is attributed to a permanent establishment of a foreign legal entity located in the Czech Republic is included in a separate tax base, which is taxed at a tax rate of 15%.

Withholding tax

Some income is taxed by withholding tax at a rate of 15% for legal entities. If you are a public beneficial taxpayer or an association of unit owners, you will tax your interest on accounts and deposits at a rate of 21%.

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