Tax
Progressive income tax at 15% and 23% with 21% corporate tax
Personal income tax is 15%, rising to 23% above an annual threshold linked to average wages. Corporate tax rose to 21% in 2024, VAT was consolidated to 21% standard and 12% reduced, and filing runs through the MOJE daně portal.
Key rules
- Residence follows domicile or 183 days of presence in the calendar year.
- Employees are generally settled through payroll with an annual employer reconciliation.
- VAT registration is mandatory above the statutory turnover threshold.
- The self-employed may opt into a single lump-sum payment covering tax and contributions.
Governing law
- Income Taxes Act (586/1992)Personal and corporate income tax.
- VAT Act (235/2004)Rates consolidated from 2024.
- Tax Procedure Code (280/2009)Assessment, appeals and penalties.
In practice
Electronic filing extends the deadline from 1 April to 1 May, and to 1 July where a tax adviser files on your behalf.