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Czech Tax System 26.5.2016

All individuals and companies who have their tax residence in the Czech Republic are taxed to tax on their worldwide income regardless of where it is received. The personal income tax rate amounts to 15 % and the corporate income tax rate to 19 %. There are three VAT rates - 10, 15 and 21 % in the Czech Republic.

Czech Corporate Income Tax 3.3.2016

Legal persons with a registered office or a place of management in the territory of the Czech Republic are subject to tax liability, which is related to their worldwide income.

VAT in the Czech Republic 12.1.2017

Czech VAT is generally due on a supply of goods or services with the place of supply in the Czech Republic carried on by a taxable person in the course of economic activities. The taxable supply usually means goods or services provided for a consideration.

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