Czech Republic

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Who is liable to pay Czech Income Tax?

Czech tax residents are liable to declare and pay tax in the Czech Republic on their worldwide earned income. Non-residents are liable to pay taxes on income earned from the Czech Republic.

Who is a Tax Resident of the Czech Republic?

An individual is considered a Czech resident if his/her permanent residence is in the Czech Republic or he/she resides usually in the Czech Republic for at least 183 days in a given calendar year, either continuously or intermittently.

What is the tax year end?

31st December

When are tax returns due?

Tax returns must be submitted by 1st April of the following year, or 1st July if the return is prepared and submitted by a certified tax adviser or a solicitor.

Is there a personal tax allowance?

The Czech Republic adopts a system of tax credits with a General personal tax credit of CZK 24,840.

What are the tax rates?

The aggregate income is taxed at a flat rate of 15 percent (in case of employment income applied to a super-gross salary)

What are the social security rates?

The contribution rates for employees is 6.5% for social security.

Can I be self-employed, or must I become an employee to work in the Czech Republic?

You can be self-employed in the Czech Republic. Contact us for more details.