Czech Republic — corporate tax, VAT, and dividend treatment
Czech Republic corporate income tax (21%), VAT (21%), and dividend withholding (15%), with cross-country context.
Country notes
Corporate income tax applies at a flat 21% rate following the 2024 fiscal consolidation. Standard VAT is 21%, with reduced rates for selected goods.
Key data
| Corporate income tax | 21% |
|---|---|
| Standard VAT | 21% |
| Dividend withholding (default) | 15% |
| Currency | CZK |
| EU member | Yes |
Cross-country context
| Corporate income tax | 21% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #5 of 13 |
Try the calculator with Czech Republic pre-selected
Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- Ministerstvo financí ČR — Czech Ministry of Finance (accessed )
- Finanční správa ČR — Czech Financial Administration (accessed )
- European Commission — European Commission — policy and country information (accessed )
- Eurostat — Eurostat — official statistics of the European Union (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
Last updated: