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Czech Republic: Domestic Corporate Taxation

Withholding Taxes

Income that is subject to withholding tax includes:

  • Dividends: 15%
  • Interest: 15%
  • Royalties: 25%
  • Activities of entertainers (including sports persons): 25%

Withholding tax is usually charged on income from lease rentals, at the rate of 25%. Withholding taxes may be reduced by double taxation treaties where they exist.



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