Other taxes
Last reviewed 28 Feb 2023
Business tax
N/A
Wealth tax
N/A
Inheritance and gift tax
Taxation of inheritance and donations included within the income tax provisions; various exemptions apply
Property transfer tax
N/A
Capital duties and fees
No capital duties as such applicable; various administrative fees and notary duties may be connected with such transactions
Contract duties
See above
Registration fees
See above
Capital duty
See above
Domestic & Global Top-Up Tax
The Czech Republic implemented the EU directive reflecting the OECD’s Pillar Two, with the aim to set a worldwide minimum effective tax rate of 15% on corporate profits. The Czech implementation includes the opt-in into the so-called “domestic top-up tax” regime, ensuring that the Czech Republic collects its part of the group’s global top-up tax, even if the ultimate parent entity is located elsewhere. The domestic top-up tax follows the same rules as the global top-up tax as per the EU directive with a few minor local specifics (all safe harbours are applicable).
Both the domestic top-up tax and the global top-up tax rules are effective as of 2025. However, for the global top-up tax, only the “income inclusion rule” is applied for 2024. The “undertaxed profit rule” has beeen added to the system as of 2025 onwards, in specific cases already as of 2024.
Filing dates:
15 months after the period’s end for information returns;
22 months after the period’s end for tax returns; the tax return is to be filed only when there is tax payable.
The first filing date will not in any case lapse before 30th June 2026 as a specific introductory provision.
Registration:
There is no registration obligation for top-up taxes in the Czech Republic.
