Tax Info
Enter Dynamic PageGeneral CIT Rate
The tax year starting in 2024 is 21 (previously 19).
CIT Return Due Date
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Estimated Payment Due Date
Prepaid taxes are paid every half year or quarter.
Resident Withholding Tax (Dividend/Interest/Royalty)
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
15/15/15
General VAT Rate
21
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraints.
Composite Effective Average Tax Rate
18.34%
Composite Effective Marginal Tax Rate
18.07%
Administrative Regions
10 - Prague
101 - Prague 1
102 - Prague 2
103 - Prague 3
104 - Prague 4
105 - Prague 5
106 - Prague 6
107 - Prague 7
108 - Prague 8
109 - Prague 9
110 - Prague 10
111 - Prague 11
112 - Prague 12
113 - Prague 13
114 - Prague 14
115 - Prague 15
116 - Prague 16
120 - Horní Počernice
121 - Prague 21
20 - Central Bohemian Region
201 - Benešov District
202 - Beroun District
203 - Kladno District
204 - Kolín District
206 - Mělník District
207 - Mladá Boleslav District
208 - Nymburk District
209 - Prague-East District
20A - Prague-West District
20B - Příbram District
20C - Rakovník District
31 - South Bohemian Region
311 - České Budějovice District
312 - Český Krumlov District
313 - Jindřichův Hradec District
314 - Písek District
315 - Prachatice District
316 - Strakonice District
317 - Tábor District
32 - Plzeň Region
321 - Domažlice District
322 - Klatovy District
323 - Plzeň-City District
324 - Plzeň-South District
325 - Plzeň-North District
326 - Rokycany District
327 - Tachov District
41 - Karlovy Vary Region
411 - Cheb District
412 - Karlovy Vary District
413 - Sokolov District
42 - Ústí nad Labem Region
421 - Děčín District
422 - Chomutov District
423 - Litoměřice District
424 - Louny District
425 - Most District
426 - Teplice District
427 - Ústí nad Labem District
51 - Liberec Region
511 - Česká Lípa District
512 - Jablonec nad Nisou District
513 - Liberec District
514 - Semily District
52 - Hradec Králové Region
521 - Hradec Králové District
522 - Jičín District
523 - Náchod District
524 - Rychnov nad Kněžnou District
525 - Trutnov District
53 - Pardubice Region
531 - Chrudim District
532 - Pardubice District
533 - Svitavy District
534 - Ústí nad Orlicí District
63 - Vysočina Region
631 - Havlíčkův Brod District
632 - Jihlava District
633 - Pelhřimov District
634 - Třebíč District
635 - Žďár nad Sázavou District
64 - South Moravian Region
641 - Blansko District
642 - Brno-City District
643 - Brno-Country District
644 - Břeclav District
645 - Hodonín District
646 - Vyškov District
647 - Znojmo District
71 - Olomouc Region
711 - Jeseník District
712 - Olomouc District
713 - Prostějov District
714 - Přerov District
715 - Šumperk District
72 - Zlín Region
721 - Kroměříž District
722 - Uherské Hradiště District
723 - Vsetín District
724 - Zlín District
80 - Moravian-Silesian Region
801 - Bruntál District
802 - Frýdek-Místek District
803 - Karviná District
804 - Nový Jičín District
805 - Opava District
806 - Ostrava-City District
