Facts
- Combined corporate income tax rate
- 19.0 % (2023)
- Top statutory personal income tax rate
- 23.0 % (2022)
- Tax revenue, % of GDP
- 18.6 % (2024)
- Top marginal rate incl. employee social security
- 27.5 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 19.0 % (2023)
- Central CIT rate net of sub-central deduction
- 19.0 % (2023)
- Top marginal income tax rate (PIT only)
- 23.0 % (2022)
- Top rate threshold, × average wage
- 3.95× (2022)
- Average annual wage, US$ PPP
- $37,330 (2022)
- Average annual wage, national currency
- 472,783 (2022)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 43.9 % (2024)
- Taxes on goods and services, % of value added
- 11.7 % (2024)
- ISO code
- CZE
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 18.6 % |
| 2023 | 18.1 % |
| 2022 | 18.1 % |
| 2021 | 18.2 % |
| 2020 | 19.1 % |
| 2019 | 19.7 % |
| 2018 | 19.8 % |
| 2017 | 19.7 % |
| 2016 | 19.7 % |
| 2015 | 19.3 % |
| 2014 | 19.0 % |
| 2013 | 19.6 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 43.9 % |
| 2023 | 42.4 % |
| 2022 | 40.4 % |
| 2021 | 39.0 % |
| 2020 | 41.9 % |
| 2019 | 40.8 % |
| 2018 | 40.5 % |
| 2017 | 38.9 % |
| 2016 | 38.6 % |
| 2015 | 37.6 % |
| 2014 | 38.4 % |
| 2013 | 36.3 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 11.7 % |
| 2023 | 11.6 % |
| 2022 | 12.1 % |
| 2021 | 12.4 % |
| 2020 | 12.4 % |
| 2019 | 13.1 % |
| 2018 | 13.3 % |
| 2017 | 13.7 % |
| 2016 | 13.7 % |
| 2015 | 13.7 % |
| 2014 | 13.2 % |
| 2013 | 14.3 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 19.0 % |
| 2022 | 19.0 % |
| 2021 | 19.0 % |
| 2020 | 19.0 % |
| 2019 | 19.0 % |
| 2018 | 19.0 % |
| 2017 | 19.0 % |
| 2016 | 19.0 % |
| 2015 | 19.0 % |
| 2014 | 19.0 % |
| 2013 | 19.0 % |
| 2012 | 19.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 19.0 % |
| 2022 | 19.0 % |
| 2021 | 19.0 % |
| 2020 | 19.0 % |
| 2019 | 19.0 % |
| 2018 | 19.0 % |
| 2017 | 19.0 % |
| 2016 | 19.0 % |
| 2015 | 19.0 % |
| 2014 | 19.0 % |
| 2013 | 19.0 % |
| 2012 | 19.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $37,330 |
| 2021 | $34,879 |
| 2020 | $33,460 |
| 2019 | $32,778 |
| 2018 | $30,953 |
| 2017 | $28,763 |
| 2016 | $26,614 |
| 2015 | $24,782 |
| 2014 | $24,452 |
| 2013 | $23,611 |
| 2012 | $22,748 |
| 2011 | $22,126 |
Year by year · 32
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Czechia 2024 | — | — | 18.6 % |
| Czechia 2023 | 19.0 % | — | 18.1 % |
| Czechia 2022 | 19.0 % | 23.0 % | — |
| Czechia 2021 | 19.0 % | 23.0 % | — |
| Czechia 2020 | 19.0 % | 15.0 % | — |
| Czechia 2019 | 19.0 % | 15.0 % | — |
| Czechia 2018 | 19.0 % | 15.0 % | — |
| Czechia 2017 | 19.0 % | 15.0 % | — |
| Czechia 2016 | 19.0 % | 15.0 % | — |
| Czechia 2015 | 19.0 % | 15.0 % | — |
| Czechia 2014 | 19.0 % | 15.0 % | — |
| Czechia 2013 | 19.0 % | 15.0 % | — |
| Czechia 2012 | 19.0 % | 15.0 % | — |
| Czechia 2011 | 19.0 % | 15.0 % | — |
| Czechia 2010 | 19.0 % | 15.0 % | — |
| Czechia 2009 | 20.0 % | 15.0 % | — |
| Czechia 2008 | 21.0 % | 15.0 % | — |
| Czechia 2007 | 24.0 % | 32.0 % | — |
| Czechia 2006 | 24.0 % | 32.0 % | — |
| Czechia 2005 | 26.0 % | 32.0 % | — |
| Czechia 2004 | 28.0 % | 32.0 % | — |
| Czechia 2003 | 31.0 % | 32.0 % | — |
| Czechia 2002 | 31.0 % | 32.0 % | — |
| Czechia 2001 | 31.0 % | 32.0 % | — |
| Czechia 2000 | 31.0 % | 32.0 % | — |
| Czechia 1999 | — | — | 17.9 % |
| Czechia 1998 | — | — | 17.4 % |
| Czechia 1997 | — | — | 18.3 % |
| Czechia 1996 | — | — | 18.4 % |
| Czechia 1995 | — | — | 19.6 % |
| Czechia 1994 | — | — | 16.5 % |
| Czechia 1993 | — | — | 18.6 % |