Czech Tax System












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            The tax system of the Czech Republic is similar to the systems of other European countries

            direct and indirect taxes.







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            * Direct taxes

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            * Personal income tax
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            The income of private individuals is taxed at a rate of 15% of the tax base, i.e. supergro
            monthly wage exceeds CZK 139,340, a solidarity tax is also charged in the amount of 7%.



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            * Real estate tax

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            Real estate taxes are levied on land and buildings. For land, the tax base is the acreage 
            its price. The tax rate varies depending on the quality and location of the land and the w



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            * Road tax
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            The road tax applies only to vehicles that are used for business. Vehicles that are exclus

            personal use are exempt from this tax. In addition to the road tax, there is a fee for the
            motorways, which must be paid by all vehicles.






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            * Indirect taxes
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            * Value added tax
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            The majority of taxable transactions in the Czech Republic and imported goods are subject 

            There are three VAT rates. The basic VAT rate is 21%, the first reduced VAT rate is 15% (t
            food, accommodation, and catering services), and the second reduced rate is 10%. This rate
            example, medicines, books, and home care for children, or the elderly, the sick and the di



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            * Excise tax
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            Excise taxes are levied mainly on commodities whose demand the state wants to regulate, su

            beer, wine, tobacco, and tobacco products. The tax usually makes up more than 50% of the p
            goods.