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Last checked: 30/11/2018

Company tax in the EU – Czechia

The company tax rate in the Czech Republic is 19%.

The rate for basic investment funds is 5% and 0% for pension funds (with exemptions laid down in the Income and Corporation Taxes Act).

When you set up your business, you should ensure that you do the following:

What profits do you pay company tax on?

Tax is payable on profits from all of your company's activities (including profits from the management or disposal of its assets).

If your company is based in the Czech Republic, it pays company tax on all its profits generated both in the Czech Republic and abroad.

If your company is not based in the Czech Republic but nonetheless has an office or branch there, it pays company tax only on its profits from its activities in the Czech Republic.

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