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Tax System

source : http://www.czechinvest.org/…on-77-en.pdf

The system of taxation described below is derived from Czech tax legislation and may be modified by a particular Double Taxation Treaty. The current tax system was introduced in January 1993. The legislation is subject to frequent amendments and changes due to rapid developments in the economy.

Taxpayers in the Czech Republic are subject to the following Taxes:

  • Corporate Income Tax: 21 % in 2008, 20 % in 2009 and 19 % in 2010.
  • Personal Income Tax: 15 %
  • Value Added Tax (VAT): 9 % (services and selected goods) or 19 % (goods and selected services)
  • Excise Tax: levied on petrol and petrol derivates, alcohol (beer, wine) and tobacco
  • Road Tax: cars: CZK 1,200 – 4,200; trucks CZK 1,800 – 50,400.
  • Real Estate Tax: according to type, location and purpose of use of the real estate
  • Real Estate Transfer Tax: 3 %
  • Inheritance Tax & Gift Tax: from 1 % for related persons to 40 % for non-related persons