Czech Republic Corporate income tax rate (daň z příjmů právnických osob)
Czech Republic Corporate income tax rate (daň z příjmů právnických osob) is 21 percent, in force since 1 Jan 2024. It was 19 percent before that. Last checked against the official source on 23 Jul 2026.
Standard corporate income tax (CIT) rate on resident company profits in the Czech Republic (Czechia) under zákon č. 586/1992 Sb., o daních z příjmů, § 21, administered by the Finanční správa (Financial Administration).
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| 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 common account). 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… |
Get it programmatically
curl https://euroref.dev/v1/cz/corporate-tax
# $0.005 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 Czech Republic series: CNB two-week repo rate (2T repo sazba) · VAT standard rate (DPH základní sazba) · VAT registration threshold · Minimum wage (minimální mzda), monthly · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Personal income tax rates (daň z příjmů fyzických osob) · Statutory social-insurance contributions · Statutory default interest (úrok z prodlení) · CNB central bank exchange rates
The same figure elsewhere: Denmark · Estonia · Finland · France · Germany · all 34