---
name: cz-corporate-income-tax
description: "Source-cited draft: corporate income tax for Czech Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cz-corporate-income-tax"
  jurisdiction: "CZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Czech Republic Corporate Income Tax

## Corporate income tax rates and base

Czech resident companies are taxed on worldwide profits at a flat corporate income tax rate; the rate rose to 21% for periods starting in 2024. Certain entities and income types have special rates.

- **Standard corporate income tax rate** — 21%  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/taxes-on-corporate-income))_
- **Basic investment fund rate** — 5% (applies to qualifying basic investment funds)  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/taxes-on-corporate-income))_
- **Pension fund rate** — 0%  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/taxes-on-corporate-income))_
- **Separate tax base (certain foreign-source dividends/income)** — 15%  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/taxes-on-corporate-income))_
- **Tax base** — Accounting profit per Czech accounting standards, adjusted for non-deductible items and tax adjustments  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/income-determination))_
- **Withholding tax on dividends** — 15% general; 35% to non-EU/EEA residents without a tax treaty or TIEA; 0% under EU Parent-Subsidiary exemption for qualifying holdings  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/withholding-taxes))_
- **Withholding tax on interest** — 15% general; 35% to non-EU/EEA residents without a treaty or TIEA; reductions/exemptions under treaties and EU Interest & Royalties Directive  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/withholding-taxes))_
- **Withholding tax on royalties** — 15% general; 35% to non-EU/EEA residents without a treaty or TIEA; reductions/exemptions under treaties and EU Interest & Royalties Directive  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/withholding-taxes))_
- **Tax loss carryforward / carryback** — Losses may be carried forward 5 years; carryback allowed for up to 2 preceding years (capped at CZK 30 million)  _([Income Tax Act (Act No. 586/1992 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/deductions))_
- **Filing deadline** — 3 months after the end of the tax period; 4 months if filed electronically; 6 months if filed by a tax advisor or where a statutory audit is required  _([Tax Procedure Code (Act No. 280/2009 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/tax-administration))_
- **Payment deadline and advances** — Final tax due by the return deadline; advance payments (quarterly or semi-annual) required based on the prior period's tax liability  _([Tax Procedure Code (Act No. 280/2009 Coll.)](https://taxsummaries.pwc.com/czech-republic/corporate/tax-administration))_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cz-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cz-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.