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Outstanding Talents
Czech Republic combines outstanding general educational level with strong scientific and engineering disciplines. The International Student Assessment Program coordinated by the OECD ranks the Czech education system as the 15th in the world, higher than the OECD average.
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Foreign Policy Advantages
Czechia implements trade liberalization policies with relatively low import tariffs. EU member states and countries with trade agreements enjoy preferential treatment. The country offers zero-tariff imports for least developed countries and provides tax-exempt exports, creating a competitive trade environment.
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Favorable Investment Environment
Czechia has signed numerous bilateral agreements to protect foreign investment and prevent double taxation. Foreign entities from the EU and other countries can acquire real estate without restrictions, under the same conditions as Czech entities. Extensive investment incentives make it one of Central and Eastern Europe’s top destinations for foreign direct investment.
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Trade and Transport Network
Czech Republic boasts the most advanced transport network in Central and Eastern Europe. Its geographical location makes it a natural intersection of major transit corridors. Due to its ideal location between consumption and production areas, it is considered the best choice for transportation and logistics investment.
Tax Info
Enter Dynamic Page- General 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
- Non-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
Belonging Jurisdiction
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CZ - Czechia
Czech RepublicLearn MoreCzech Republic -
EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
WORLD - Global
EarthLearn MoreEarth
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