Czechia corporate taxes
Czechia (EU, but outside the euro — thresholds are in koruna) taxes company profit at 21%. VAT is 21% with a single 12% reduced rate, personal income tax is 15% and 23%, and social and health insurance add a substantial employer cost. An s.r.o. can be formed with CZK 1 of capital. Filing runs through the Financial Administration; accounts go to the commercial register.
Company forms & registration
A company is entered in the Commercial Register kept by the regional courts; beneficial owners go to the register of beneficial owners.
| Main legal forms | s.r.o. (private limited), a.s. (joint-stock)[3][7]The s.r.o. is the default choice for most businesses. |
|---|---|
| Minimum share capital | s.r.o.: CZK 1; a.s.: CZK 2,000,000[3][7] |
| Registers a new employer meets | Commercial Register (incorporation) → Financial Administration (tax, VAT) → social & health insurers → UBO register[7][4] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Beneficial owners | A person with more than 25% ownership or control[7]Filed with the register of beneficial owners without undue delay; penalties reach CZK 500,000. |
|---|---|
| Financial statements filing | Published in the Collection of Deeds[7]Approved within 6 months of year end and filed without undue delay (at the latest within 12 months). |
| Document retention | 5 years (10 for statements & VAT)[4] |
Corporate income tax (daň z příjmů právnických osob)
Withholding taxes & dividends
| Dividends, interest, royalties (non-residents) | 15% (35% non-cooperative)[1][4]A 35% rate applies to residents of states without a tax treaty or exchange agreement. EU parent-subsidiary exemption to 0% for a ≥10% holding held a year. |
|---|---|
| Dividends to residents | 15% (individuals)[1]Companies benefit from a participation exemption for a ≥10% holding held a year. |
VAT (DPH)
| Standard rate | 21%[2][5] |
|---|---|
| Reduced rate | 12%[2][5]A single reduced rate since 2024 (merged from 15% and 10%): food, medicines, transport, accommodation and more. Books are zero-rated. 0% for exports and intra-EU supplies. |
| Registration threshold | CZK 2,000,000 in a calendar year[5]A second threshold of CZK 2,536,500 triggers immediate VAT liability. |
| VAT return & control statement | By the 25th; monthly control statement[5]VAT return monthly or quarterly; legal entities file the control statement (kontrolní hlášení) monthly. |
Payroll: income tax & insurance
Income tax has two rates; the employer withholds it and pays substantial social and health insurance on top of salary.
| Income tax | 15% / 23%[1][6]15% up to about 36 times the average wage (CZK 1,762,812 in 2026), 23% above. |
|---|---|
| Employer insurance | Social 24.8% + health 9% = 33.8%[6]Social security is capped at CZK 2,350,416 a year (2026); health insurance has no cap. |
| Employee insurance | Social 7.1% + health 4.5% = 11.6%[6] |
| Minimum wage | CZK 22,400/month (2026)[6] |
| Reporting | Withheld tax and insurance by the 20th[6] |
Other taxes companies meet
Accounting & financial statements
| Accounting standards | Czech accounting rules or IFRS[7]IFRS is used for consolidated accounts of listed groups. |
|---|---|
| Statutory audit | Medium and large companies (from 2026)[7]From 2026 the amended Accounting Act ties audit to size: audit begins for companies exceeding 2 of assets CZK 120m, turnover CZK 240m, 50 employees. |
| Filing | Collection of Deeds, within 12 months[7] |
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
DPPO | Corporate income tax return[4] | Companies | annual | 3 months after year end (4 electronic, 6 audited) | Finanční správaMOJE daně |
Zálohy | CIT advance payments[4] | CIT payers | quarterly | 15 Mar/Jun/Sep/Dec (or Jun & Dec) | Finanční správaMOJE daně |
DPH | VAT return[5] | VAT-registered persons | monthly | 25th of the following month | Finanční správaMOJE daně |
Kontrolní hlášení | VAT control statement[5] | VAT-registered legal entities | monthly | 25th of the following month | Finanční správaMOJE daně |
Payroll | Wage tax & insurance[6] | All employers | monthly | 20th of the following month | Finanční správa / ČSSZMOJE daně |
Financial statements | Financial statements[7] | Companies | annual | Within 12 months of year end | Obchodní rejstříkCollection of Deeds |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
DPH25th of the following monthKontrolní hlášení25th of the following monthPayroll20th of the following month
Zálohy15 Mar/Jun/Sep/Dec (or Jun & Dec)
DPPO3 months after year end (4 electronic, 6 audited)Financial statementsWithin 12 months of year end
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.