Gain access to specialists with extensive experience of tax advice and bookkeeping in the Czech Republic. Our qualified professionals can provide the information you need to arrange and complete everything required to meet the tax obligations of individuals and companies in the Czech Republic. As we also give you access to specialists based in the Czech Republic itself, we can deal with your tax and fee obligations quickly and efficiently.

The Czech tax system comprises:

Direct taxes:

  • Personal income tax
  • Corporate income tax
  • Real estate tax
  • Road tax

Indirect taxes

  • Value added tax
  • Excise duties

Tax return deadlines

For both personal and corporate income tax, we ensure your returns are filed correctly and on time. In the Czech Republic, the tax return must be filed by 1 April at the latest, although this deadline can be extended to 1 July at the latest.

Tax rates

The current tax rate in the Czech Republic is 15% for individuals and 19% for companies.

As Czech tax and fee legislation changes frequently, it is important to keep abreast of developments in this area. It is therefore advisable to turn to tax specialists who can offer high-quality, expert advice and services to help you meet your obligations.

Meeting Your Tax Obligations in the Czech Republic

Whether you are an individual earning income in the Czech Republic or a company doing business there, understanding your tax obligations is essential. The Czech tax system is well developed and largely electronic, but it is also detailed and changes regularly. A clear overview of what is expected helps you plan ahead and avoid penalties.

Individuals

Individuals who are tax resident in the Czech Republic are generally taxed on their worldwide income, while non-residents are typically taxed only on income from Czech sources. Employees often have tax withheld by their employer, but self-employed people, landlords and those with income from several sources may need to file their own returns. Social security and health insurance contributions are separate obligations that also need attention.

Companies

Czech companies pay corporate income tax on their profits and must file annual returns based on their accounting records. Depending on their activities, they may also be subject to VAT, real estate tax, road tax and other levies. Companies employing staff must handle payroll taxes and contributions each month.

Key Points to Keep in Mind

  • Filing deadlines can differ depending on whether a tax adviser files the return
  • Some companies must have their financial statements audited
  • Advance payments of tax may be required, depending on previous tax liability
  • Many filings and communications with the tax office are electronic
  • Records must be kept for the period required by law

Cross-Border Situations

If you live in Slovakia, the UK or another country and have income or a company in the Czech Republic, both countries’ rules may apply. Double taxation treaties help determine which country has the right to tax particular income and how double taxation is avoided. Applying them correctly often requires documentation, such as a certificate of tax residence.

Keeping Up With Changes

Czech tax rates, allowances and procedures are revised from time to time, sometimes at short notice. Checking the current rules each year, or working with an adviser who does, helps ensure that your returns are accurate.

Contact eTuls for help with Czech personal or corporate tax. Our specialists can prepare and file returns, deal with the tax office on your behalf and advise on cross-border issues.

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Indicative prices

Ceny*
DPH (Slovensko a Česko)
DPH priznanie nulové 50€
DPH priznanie do 50 dokladov, kontrolný výkaz, súhrnný výkaz (vrátane podania)150€
DPH priznanie do 100 dokladov200€
DPH priznanie viac ako 100 dokladov od 250€
Daňové priznania (Slovensko a Česko)
Daňové priznanie nulové, počiatočné stavy, výkazy, poznámky, odoslanie350€
Daň z motorových vozidiel a daň z nehnuteľností200€
Platby a účtovné prípady (SR a ČR)
Zaúčtovanie položiek 1 položka, čím väčší počet tým nižšia cena0,5€
Mzdová agenda (SR a ČR)
Jeden zamestnanec mzdová agenda10/€ mesiac
*približné ceny, môžu sa líšiť v závislosti od konkrétnej situácie

England

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll – £50 per employee per month
  • Confirmation statement – annually – £250
  • Tax return, accounts and filing – nil – £700
  • Tax return – with transactions – £1,500


Hungary, Poland, Romania, Bulgaria

  • VAT return – nil return – £100
  • VAT return with transactions in the period – from £350
  • Payroll – £20 per employee per month
  • Income tax return – nil return – £350
  • Income tax return with transactions in the period – from £700


Austria, Germany, France, Netherlands

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll (min. 4 employees) – £150 per 4 employees per month
  • Income tax return – nil – £700
    VAT return with transactions in the period – from £1,500


USA

  • Federal tax return – nil – £1,000
  • State tax return – nil – £700
  • Paying tax on the client’s behalf – £500
  • Sales tax return – from £500
  • Payroll – £50 per employee per month