When to register for corporate income tax

This information will help you to determine whether you need to register for corporate income tax with the relevant tax office in the Czech Republic and by what deadline.

When you have an obligation to register

As a legal entity, you have an obligation to register with the local tax administrator if you belong to the category of legal entities that must fill in an application for registration for the relevant tax.

You are required to fill in an application for registration if:

• you are a legal entity – a tax resident of the Czech Republic with your registered office or place of management in the Czech Republic – within 15 days of your establishment;

• you are a legal entity – a tax non-resident of the Czech Republic that has established a permanent establishment in the Czech Republic – within 15 days of its establishment;

• you are a legal entity – a tax non-resident of the Czech Republic – within 15 days from the day on which you:
  1. started activity in the Czech Republic from which you receive income,
  2. received income from sources within the Czech Republic,
  3. obtained a permit or authorisation to perform the activity from which you receive income in the Czech Republic;

• you are a public beneficial taxpayer or an association of unit owners – within 15 days from the day on which you start performing the activity from which you will receive income, or from the day on which you actually receive the income.

If you are a legal entity and you are a payer of income from dependent activity (the definition of income from dependent activity can be found in the Czech Income Tax Act), i.e. in particular if you pay income tax on behalf of your employees, you have an obligation to file an application for registration for corporate income tax with the relevant tax administrator no later than 8 days from the date when you incur an obligation to perform the acts of a taxpayer defined by the Income Tax Act.

When you do not have an obligation to register

If you are a legal entity – a tax non-resident of the Czech Republic, a public beneficial taxpayer or a community of unit owners, you do not have to apply for registration if you only receive income:

1. which is not subject to tax,
2. which is exempt from tax, or
3. from which tax is withheld at a special tax rate.

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