Czech Republic

At a glance


Corporate Income Tax Rate 19 %
Tax rate applied on capital gains 19 %
Tax rate applied on branch profits 19 %
Other taxes (e.g. local or state tax) no
Average total effective tax rate on corporate profits 19 %
Withholding taxes (standard rates)  
on dividends 15 %
on branch profit remittance N.A.
on interest 15 %
on royalties 15 %
Loss carry back period N.A.
Loss carry forward period 5 years


The Czech Republic (Czech: Česká republika) is a landlocked country in Central Europe. The country borders Poland to the northeast, Germany to the west and northwest, Austria to the south and Slovakia to the east. It has been a member of NATO since 1999 and of the European Union since 2004. As an OSCE (Organization for Security and Cooperation in Europe) participating State, the Czech Republic’s international commitments are subject to monitoring under the mandate of the U.S. Helsinki Commission. The Czech Republic is also a member of the Organisation for Economic Co-operation and Development (OECD), the Council of Europe and the Visegrád Group. The Czech Republic is a pluralist multi-party parliamentary representative democracy. The president is the head of state. The Prime Minister is the head of government. The Parliament has two chambers: the Chamber of Deputies and the Senate. The Czech Republic made economic reforms such as fast privatizations. Annual gross domestic product growth has been around 6% until the outbreak of the recent global economic crisis. The country is the first former member of the Comecon to achieve the status of a developed country according to the World Bank (2006) and the Human Development Index (2009), which ranks it as a "Very High Human Development" nation. (Source: Wikipedia)


CTA Members in Czech Republic

Jan Cernohouz Jan Cernohouz
Telephone: +420 224 103 234 E-Mail: