Forms for download

Article updated on July 2, 2026 This page provides an overview of the main current tax rates and mandatory payments in the Czech Republic for sole traders (OSVČ), entrepreneurs in the flat-rate tax regime (paušální režim), employers, and VAT payers (DPH). The data is current as of July 1, 2026. This information is for reference...

Last updated: 26 June 2026 Planning to launch a business in the Czech Republic? An s.r.o. (společnost s ručením omezeným) is the most popular legal form for small and medium-sized enterprises, as well as for foreign founders. It offers limited liability, a straightforward setup process, and flexible management — making it an ideal choice. In...

A significant change is being introduced in the Czech Republic for self-employed individuals (OSVČ). Minimum advance payments for social insurance will be reduced. This mainly affects those who carry out self-employment as their main activity and pay the minimum social insurance contributions, as well as entrepreneurs in the flat-rate tax regime (paušální daň) who fall...

After you file a tax return, the process does not always end immediately. The Czech Tax Office, or Finanční úřad, may accept the return without any questions, refund an overpayment, ask for clarification, require a correction, or start a more detailed review. The most important thing in this situation is to understand what exactly has...

Under Czech tax law, a tax loss (daňová ztráta) is a legitimate instrument for optimizing tax liabilities. A proper understanding of how the mechanisms of its creation and application work allows businesses to offset financial losses from prior or future periods. In this article, we will examine in detail: The Concept of a Tax Loss...