Taxes - Czech Republic
Updated 10/2010
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European Union
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Austria
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Belgium
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Bulgaria
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Cyprus
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Czech Republic
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Denmark
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Finland
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France
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Germany
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Greece
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Hungary
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Ireland
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Italy
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Latvia
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Lithuania
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Luxembourg
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Malta
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Netherlands
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Norway
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Poland
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Portugal
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Romania
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Slovakia
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Spain
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Sweden
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United Kingdom
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Legal requirements
Tax issues are generally regulated under the Act on Administration of Taxes and Fees.
Taxes are either direct and depend on income, or indirect and relate to consumption (the purchase of goods and services).
Tax system
There are nine different tax categories:
- income tax - this represents the main tax obligation. It is divided into income tax on natural persons (15%) and income tax on legal entities (19%).
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Detailed information on income tax
- Value added tax (VAT) - VAT is an indirect tax applied to most taxable supplies in the Czech Republic. There are two different rates: a basic rate of 20% and a discounted rate of 10%.
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Detailed information on value added tax
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Further information on value added tax
- excise duty - this tax is applied to some specific types of goods (mineral oils, spirit, beer, wine, and tobacco products).
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Rates of tax on mineral oils
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Rates of tax on spirits
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Rates of tax on beer
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Rates of tax on wine and intermediate products
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Rates of tax on tobacco products
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Detailed information on excise duty
- Road tax - this applies only to vehicles used for business activities. Tax rates are defined as fixed annual amounts.
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Detailed information on road tax
- Real estate tax - this generally applies to land and buildings. There are, however, many exceptions. Land tax depends on either the plot area or the price of the land as well as the usage of the land and its location. Tax on buildings depends on the size of the built-up area, what the building is used for and its location. Generally, the larger the town/city, the higher the rate.
Detailed information on real estate tax
- Real estate transfer tax - this applies when transferring real estate for a payment. The unified tax rate is defined as 3% of the price of the real estate.
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Detailed information on real estate transfer tax
- inheritance tax - applies to assets acquired through inheritance. Certain groups are not subject to inheritance tax
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Detailed information on inheritance tax
- gift tax - a one-off tax which applies to the payment-free acquisition of assets. Certain groups are not subject to gift tax.
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Detailed information on gift tax
- environmental tax - this is a tax on electricity, natural gas and solid fuels
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Detailed information on environmental tax
Each type of tax is defined in a specific law. The administration and collection of the individual taxes is the responsibility of the Ministry of Finance of the Czech Republic and its subordinate administrative bodies, particularly the local tax offices.
- Ministry of Finance of the Czech Republic
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Contact list of financial authorities
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Overview of tax legislation
Administrative procedures
Tax registration
Self-employed business owners must register with the local tax administration body within 30 days of obtaining their business licence.
The obligation to register is set out in the Act on Administration of Taxes and Fees.
Value added tax is governed by in the Act on Value Added Tax. Under this Act, persons must pay the tax if their turnover exceeds CZK 1,000,000. Such persons (tax payers) must submit an application for registration within 15 days of the end of the calendar month in which this amount was exceeded.
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Registration for value added tax
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Registration form for value added tax
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Registration for individual taxes
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Tax forms, including registration forms
Submitting your tax return
Tax returns may be submitted on the traditional printed form either at the relevant local financial office, or in electronic form in the Czech Tax Authority's e-submission (ESU) application.
Tax return forms:
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Income tax of natural persons
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Income tax of legal entities
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Value added tax
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Road tax
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Real estate tax
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Inheritance tax
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Gift tax
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Real estate transfer tax
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Environmental tax
- Czech Tax Authority
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Tax authority - online services
Resources
The following governmental and non-governmental web portals offer further information and useful services on accounting and tax issues.
- BusinsessInfo.cz - official portal for business and export
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Portal of the Public Administration of the Czech Republic
Check also the legislation on this topic in:
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European Union
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Austria
deen
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Belgium
enfrnl
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Bulgaria
bgen
-
Cyprus
elen
-
Czech Republic
csen
-
Denmark
daen
-
Estonia
enet
-
Finland
enfi
-
France
enfr
-
Germany
deen
-
Greece
elen
-
Hungary
enhu
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Ireland
en
-
Italy
enit
-
Latvia
enlv
-
Lithuania
enlt
-
Luxembourg
enfr
-
Malta
en
-
Netherlands
ennl
-
Norway
enno
-
Poland
enpl
-
Portugal
enpt
-
Romania
enro
-
Slovakia
ensk
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Slovenia
ensl
-
Spain
enes
-
Sweden
ensv
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United Kingdom
en





