Deprecated: Function set_magic_quotes_runtime() is deprecated in /home/html/kvregion.savana-hosting.cz/public_html/podnikatele/textpattern/lib/txplib_db.php on line 14 Internetové stránky pro podnikatele v Karlovarském kraji: Corporate income tax and personal income tax
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CORPORATE INCOME TAX AND PERSONAL INCOME TAX

All Czech tax residents are subject to these taxes on their worldwide income, while Czech tax nonresidents are taxed only on their income from Czech sources. An individual is a Czech tax resident if he/she has his/her permanent address in the Czech Republic (i.e. a place where an individual has his/her home and circumstances indicate his/her intention to dwell there permanently) or has “a usual residence” in the Czech Republic (i.e. the individual’s total number of days spent in the Czech Republic is greater than or equal to 183 days per calendar year). The tax residency of a legal entity is its seat or place of effective management in the Czech Republic.