Czech Republic

Paying Taxes in

Czech Republic

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 262 20.5% gross salaries 23.1
Health Insurance 1 online filing 9.0% gross salaries 10.2
Corporate income tax 1 online filing 135 19.0% taxable profits 7.5
Sickness insurance 0 paid jointly with social security contributions 3.3% gross salaries 3.7
Property transfer tax 1 3.0% sale price 1.8
Unemployment contribution 0 paid jointly with social security contributions 1.2% gross salaries 1.4
Fuel tax 1 CZK 9,95/liter fuel consumption 1.2
Road tax 1 online filing fee scale the tax base depends on truck weight and number of axles 0.1
Real estate tax 1 building: CZK 5.75 per square meter; land plot CZK 0.1 per square meter property area 0
Value added tax (VAT) 1 online filing 160 20.0% value added not included
Totals: 8 557 49.1
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