Tax calculated from following incomes

Self-employment income

Income from Czech sources Any other income from Czech sources not stated above is taxable in the Czech Republic. The tax base is generally equal to the difference between income and tax-deductible expenses (in real amount or determined by lump sum in amount of 30%, 40%, 60% and 80% of received income). Income from non-Czech […]

Capital gains

Gains of Czech tax residents arising from the sale of shares are generally taxable in the Czech Republic. This should be confirmed on a case by case basis in accordance with the relevant Double tax treaty as well as other type of capital income.

Rental income

Rented property is situated in the Czech Republic Rental income from immovable property located in the Czech Republic is taxable in the Czech Republic. The tax base is equal to income less tax-deductible costs. Rented property is situated abroad Rental income received by Czech tax residents from immovable property situated outside of the Czech Republic is taxable […]

Dividend income

Dividends paid by a Czech entity Dividends received from a Czech entity are normally taxed 15% flat tax rate at source at the time of payment and are not subject to any further tax. Dividends paid by a foreign entity Foreign dividend income received by Czech tax residents is subject to a flat 15% tax rate […]

Interest income

Interest income received from Czech banks/financial institutions Interest received from current accounts or deposits from Czech bank or financial institutions is normally taxed at source of 15% flat tax rate by the bank or financial institution at the time of payment and is not subject to further tax. Czech tax non-residents can apply at the […]

Employment income

The tax liability is computed from the tax base (so called “super gross employment income”), which is determined as gross employment income of the individual increased by the employer’s part of the Czech social security and health insurance (“SSHI”) contributions. The employer SSHI contributions amount to 34% of the employee’s gross income up to the maximum […]

Veronika Mindlová

I started as a consultant in tax department of international company Ernst &Young. I was working in tax personal income tax department. My job was preparation of Czech personal income tax return mainly for foreigner/expats working in the Czech Republic and determination of tax residency status. Application of the avoidance of double taxation on foreign source income.
After two years I become also Certificated tax advisor. Before I started my own projects, I worked in another international “big 4” company – PricewaterhouseCoopers Česká republika, s.r.o. for one year.
I am working on several pro bono project for state and non-profit organizations, become a specialist on advising in Czech family law and specialized on taxation of foreigner in the Czech Republic.

I started as a consultant in tax department of international company Ernst &Young. I was working in tax personal income tax department. My job was preparation of Czech personal income tax return mainly for foreigner/expats working in the Czech Republic and determination of tax residency status. Application of the avoidance of double taxation on foreign source income.
After two years I become also Certificated tax advisor. Before I started my own projects, I worked in another international “big 4” company – PricewaterhouseCoopers Česká republika, s.r.o. for one year.
I am working on several pro bono project for state and non-profit organizations, become a specialist on advising in Czech family law and specialized on taxation of foreigner in the Czech Republic.

I started as a consultant in tax department of international company Ernst &Young. I was working in tax personal income tax department. My job was preparation of Czech personal income tax return mainly for foreigner/expats working in the Czech Republic and determination of tax residency status. Application of the avoidance of double taxation on foreign source income.
After two years I become also Certificated tax advisor. Before I started my own projects, I worked in another international “big 4” company – PricewaterhouseCoopers Česká republika, s.r.o. for one year.
I am working on several pro bono project for state and non-profit organizations, become a specialist on advising in Czech family law and specialized on taxation of foreigner in the Czech Republic.

Slider