Czechia corporate tax rate
Standard corporate income tax rate on resident company profits under zákon č. 586/1992 Sb., o daních z příjmů, § 21, administered by the Finanční správa (Financial Administration).
| Current value | 21 percent |
|---|---|
| In force from | 2024-01-01 |
| Official source | Zákon č. 586/1992 Sb., o daních z příjmů, § 21 odst. 1 — sazba daně z příjmů právnických osob 21 %; raised from 19% to 21% by zákon č. 349/2023 Sb. (konsolidační balíček) for tax periods beginning on/after 1 Jan 2024. Administered by Finanční správa ČR |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard CIT rate is 21% for tax periods starting on or after 1 January 2024 (confirming the brief). It was RAISED from 19% to 21% by the konsolidační balíček (zákon č. 349/2023 Sb.), the same reform package that consolidated the VAT reduced rates. The rate remains 21% for 2026 — no further change. Applies to business profits including capital gains from share sales (subject to participation-exemption rules). Separate special rates exist and are NOT this headline figure: 5% for basic investment funds, 0% for pension funds, and a temporary 'windfall tax' (a 60% CIT surcharge on excess profits of large banks and energy companies) that applied for tax years 2023-2025 and expired for 2026. The instrument is the Income Tax Act § 21; the Financial Administration is the revenue authority. Full statute text is in the official Sbírka zákonů / e-Sbírka.
Earlier values
| From | Value | Source |
|---|---|---|
| 2010-01-01 | 19 | Zákon č. 586/1992 Sb., § 21 — CIT rate 19% for tax periods 2 |
Get it programmatically
curl https://euroref.dev/v1/cz/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/cz/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cz/corporate-taxOther Czechia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · statutory interest rate · official exchange rates