Tax optimisation

We provide professional tax optimization services in the Czech Republic for entrepreneurs, OSVČ, and s.r.o. companies. We analyze business structures, select optimal tax solutions, and support communication with financial authorities. NAWI helps reduce costs without risks or penalties.

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Our Tax Services in Czech Republic Include

Tax optimization
We design effective and legally compliant business structures to reduce tax burden with a focus on long-term sustainability and international compliance.
Representation before authorities and tax audits
We represent clients before tax offices and social institutions, including preparation for audits and responding to inquiries.
Consultation
Tax services cost in Czechia?
The standard tax consultation is provided at a rate of EUR 300 per hour. The cost of additional tax services is calculated individually, based on the scope and complexity of the request, following a preliminary assessment of the client’s needs.
Professional Tax Assist Accountants
Methods of tax optimizations
  • Transfer pricing
  • Relocation of tax base
  • Reorganization and mergers
  • Use of international tax agreements
Our experts develop tax strategies that help you to:
Navigate the complexities of Czech tax legislation;
Identify opportunities for legal tax optimization;
Avoid penalties and sanctions for incorrect tax calculations.
Legal Tax Optimization Methods
Our experts will help you find legal and effective ways to reduce your tax burden:
  • Replacing one type of contractual relationship with another;
  • Deferring tax payments;
  • Reducing the taxable base;
  • Delegating tax responsibilities to a satellite firm;
  • Changing jurisdiction;
  • Utilizing all available benefits and preferences;
  • Accelerating depreciation.
Taxes in the Czech Republic
Value Added Tax

Similar to VAT in other countries, it is applied to the sale of goods and services.

Ставки:

  • 21% — загальна ставка, застосовується до більшості товарів та послуг.
  • 15% — знижена ставка, діє для певних товарів та послуг, таких як продукти харчування, книги, пасажирські перевезення тощо.
  • 0% — застосовується до експорту товарів та послуг.

Corporate Income Tax
A tax on the profit of legal entities. Rate: 21% of taxable profit. Tax period: Calendar year.
Personal Income Tax
Rates depend on the type of income and other factors:

  • 15% — If annual income does not exceed 1.935 million CZK.
  • 23% — If annual income exceeds 1.935 million CZK.

Types of income: Employment, business activities, rental income, and others.

Property Tax
The rate is set by local authorities and depends on the type and location of the property.
Other Taxes:
Excise duties on alcoholic beverages, tobacco products, fuel, etc. Inheritance and gift tax. Luxury tax.
The Czech tax system is characterized by transparency and relatively low rates compared to other EU countries.
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Tax Discounts and Bonuses in the Czech Republic
Tax Discounts for Individuals

  • Basic Tax Discount: 30,840 CZK per year (2024) for each taxpayer.
  • Spouse Discount: 24,840 CZK per year if their income does not exceed 68,000 CZK and the child is under 3 years old.
  • Child Tax Bonus:

    • 15,204 CZK per year for the first child;
    • 22,320 CZK for the second child;
    • 27,840 CZK for the third and subsequent children.

  • Disability Discount: From 2,520 CZK to 16,140 CZK per year, depending on the degree of disability.

Tax Bonuses for Businesses

  • Tax holidays for up to 10 years for large investment projects.
  • The ability to deduct up to 200% of R&D expenses from the taxable base.
  • Accelerated depreciation for certain types of assets.
  • Special tax conditions for new startups.
  • Exemption from dividend tax under certain conditions between parent and subsidiary companies within the EU.

How to Obtain Tax Benefits?
To take advantage of tax benefits and bonuses, it is necessary to correctly fill out the tax return and provide the required documents. It is recommended to seek tax consultation from an expert.
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Penalties for Non-Payment of Taxes and Late Filing of Reports in the Czech Republic
Penalty for Late Filing of Tax Returns
If tax reports are filed late, a penalty of 0.05% of the tax amount is charged for each day of delay, but not exceeding 5% of the total tax amount.
Penalty for Non-Payment of Tax
For late payment of tax, a penalty of 0.05% of the outstanding amount is charged for each day of delay.
Additional Penalties
If intentional tax evasion is detected, the penalty can reach up to 20% of the unpaid amount, and in particularly serious cases, up to 100%.
Legal Liability
In extreme cases, tax violations can lead to criminal prosecution, including imprisonment.
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PROCESS OF COOPERATION WITH US:
Tax and accounting services within the scope of tax optimization are provided by our trusted partners — licensed tax advisors of FIKU.
Get A Consultation
01
We arrange a consultation
Leave a request, and we will agree on a convenient time to discuss your request and select a service.
02
Signing a contract
We sign a contract that specifies all services and the terms of their provision. You focus on your business — we fulfill our obligations.
03
Full Financial Reporting Audit
We conduct a detailed review of your financial reports to ensure accuracy and identify potential risks.
04
Implementation of Optimization Tools
We implement effective tools to reduce tax liabilities and enhance the operational efficiency of your business.
WHY CHOOSE US?

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QUESTIONS & ANSWERS

What tax rates apply in the Czech Republic?

The Czech tax system includes several rates. Corporate income tax: Main rate: 21% – (2024) Value Added Tax (VAT): Main rate: 21%, Reduced rates: 12% Dividends: 15% Investment fund profit tax: 5%

How can NAWI help reduce my tax liabilities?

We use legal methods of tax optimization, considering the specifics of your business. Typically, they include: choosing the optimal legal form, using tax benefits and deductions, and effective structuring of business operations.