The Czech Republic ranks 7 th overall on the 2021 International Tax Competitiveness Index, the same as in 2020. Learn more about the Czech tax system here. ️ Some strengths of the Czech tax system: The corporate rate of 19 percent is below the OECD average (22.9 percent), with above-average cost recovery.
Standard corporate income tax (CIT) rate. The standard CIT rate is 25.8%. There are two taxable income brackets. A lower rate of 19% (15% in 2022) applies to the first income bracket of EUR 200,000 (EUR 395,000 in 2022). The standard rate applies to the excess of the taxable income.
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czech republic corporate tax rate
