Czech Republic: Domestic Corporate Taxation
Scope of Corporate Tax
This page was last updated on 6 September 2019.
Corporation tax is payable by any legal entity (not individuals) whose registered place of business is in the Czech Republic. This liability for corporation tax applies to income derived from business activities within the Czech Republic and worldwide. An entity that conducts business in the Czech Republic but does not have a permanent, registered address there only pays corporation tax on income generated within the Czech Republic. There are certain double taxation treaties in force with other countries and the terms of these treaties may alter the amount of tax payable.
Corporation tax is generally payable on income derived from business activities and the sale of property. Certain organisations including charitable foundations and public health associations are exempt from tax provided they meet the relevant criteria.