Paying Taxes in the Czech Republic

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Czech Republic, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions1online filing30021.5%gross salaries24.3 
Health Insurance1online filing-9.0%gross salaries10.2 
Corporate income tax1online filing13521.0%taxable profits4.7 
Sickness insurance0paid jointly with Social security contributions-3.3%gross salaries3.7 
Property transfer tax1 -3.0%sale price1.8 
Unemployment contribution0paid jointly with Social security contributions-1.2%gross salaries1.4 
Fuel tax1 -CZK 9,95/literfuel consumption1.1 
Road tax5 -fee scale 0.2 
Real estate tax1 -building: CZK 5.75 per square meter; land plot CZK 0.1 per square meterproperty area0 
Value added tax (VAT)1online filing17819.0%value added not included
Totals:12 613  47.2 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.