Czechia Corporate Tax Calculator 2026 (21%)
Estimate corporate income tax in Czechia on any profit: tax due, effective rate and profit after tax, with the 21% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Czechia
a flat 21% on taxable profit
Tax period starting in 2026
21%
Who qualifies for the lower rates
- 21% for tax periods starting in 2024 onwards (19% before)
- Special 15% rate on certain foreign dividends; 5% for certain investment funds
- Windfall tax (60% surcharge on excess profits of large banks/energy firms) applied 2023-2025
Local taxes and minimum taxes
No regional or local income taxes
EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled (Czech QDMTT from 31 Dec 2023)
Filing and payment
Return and payment within 3 months of year-end (4 months if e-filed; 6 months with tax adviser or statutory audit); semi-annual or quarterly advances
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Czechia?
a flat 21% on taxable profit
How much corporate tax is due on a profit of CZK 2,500,000.00?
On a taxable profit of CZK 2,500,000.00 this calculator estimates CZK 525,000.00 of tax, an effective rate of 21%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
21% for tax periods starting in 2024 onwards (19% before) Special 15% rate on certain foreign dividends; 5% for certain investment funds. Windfall tax (60% surcharge on excess profits of large banks/energy firms) applied 2023-2025.
When is the corporate tax return due?
Return and payment within 3 months of year-end (4 months if e-filed; 6 months with tax adviser or statutory audit); semi-annual or quarterly advances
Does the estimate include local taxes and minimum taxes?
No regional or local income taxes. EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled (Czech QDMTT from 31 Dec 2023)
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative corroboration): Czech Republic - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Czech Republic - Corporate - Tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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