Corporate income tax (CIT) - statutory and targeted small business in Czechia

Czechia: Corporate income tax (CIT) - statutory and targeted small business was 21 Percentage of taxable income in 2026. ▼ Falling

Latest (2026)
21 Percentage of taxable income
Change on year
unchanged
World rank
76th
of 128 countries
All-time high
31 Percentage of taxable income
in 2000
All-time low
19 Percentage of taxable income
in 2010
Years of data
27
2000–2026

Corporate income tax (CIT) - statutory and targeted small business in Czechia, 2000–2026

01020302000201320262000: 31 Percentage of taxable income2001: 31 Percentage of taxable income2002: 31 Percentage of taxable income2003: 31 Percentage of taxable income2004: 28 Percentage of taxable income2005: 26 Percentage of taxable income2006: 24 Percentage of taxable income2007: 24 Percentage of taxable income2008: 21 Percentage of taxable income2009: 20 Percentage of taxable income2010: 19 Percentage of taxable income2011: 19 Percentage of taxable income2012: 19 Percentage of taxable income2013: 19 Percentage of taxable income2014: 19 Percentage of taxable income2015: 19 Percentage of taxable income2016: 19 Percentage of taxable income2017: 19 Percentage of taxable income2018: 19 Percentage of taxable income2019: 19 Percentage of taxable income2020: 19 Percentage of taxable income2021: 19 Percentage of taxable income2022: 19 Percentage of taxable income2023: 19 Percentage of taxable income2024: 21 Percentage of taxable income2025: 21 Percentage of taxable income2026: 21 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for corporate income tax (cit) - statutory and targeted small business in Czechia is 21 Percentage of taxable income, measured in 2026.

That represents a change of up 10.5% over ten years.

Over the whole period, corporate income tax (cit) - statutory and targeted small business in Czechia peaked at 31 Percentage of taxable income in 2000 and was at its lowest, 19 Percentage of taxable income, in 2010.

That places Czechia 76th out of 128 countries with data for 2026, putting it in the middle of the range.

The long-run direction has been consistently falling across the 27 years of available data.

Corporate income tax (CIT) - statutory and targeted small business in Czechia, year by year

Annual values for Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate in Czechia, 2000 to 2026.
Year Percentage of taxable income Change
2000 31 Percentage of taxable income
2001 31 Percentage of taxable income +0.0%
2002 31 Percentage of taxable income +0.0%
2003 31 Percentage of taxable income +0.0%
2004 28 Percentage of taxable income -9.7%
2005 26 Percentage of taxable income -7.1%
2006 24 Percentage of taxable income -7.7%
2007 24 Percentage of taxable income +0.0%
2008 21 Percentage of taxable income -12.5%
2009 20 Percentage of taxable income -4.8%
2010 19 Percentage of taxable income -5.0%
2011 19 Percentage of taxable income +0.0%
2012 19 Percentage of taxable income +0.0%
2013 19 Percentage of taxable income +0.0%
2014 19 Percentage of taxable income +0.0%
2015 19 Percentage of taxable income +0.0%
2016 19 Percentage of taxable income +0.0%
2017 19 Percentage of taxable income +0.0%
2018 19 Percentage of taxable income +0.0%
2019 19 Percentage of taxable income +0.0%
2020 19 Percentage of taxable income +0.0%
2021 19 Percentage of taxable income +0.0%
2022 19 Percentage of taxable income +0.0%
2023 19 Percentage of taxable income +0.0%
2024 21 Percentage of taxable income +10.5%
2025 21 Percentage of taxable income +0.0%
2026 21 Percentage of taxable income +0.0%

Czechia compared with similar countries

  • Czechia's 21 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 98% of the median. (60 countries reporting)
  • Czechia's 21 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.1× the median. (40 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 26.7 Percentage of taxable income 20 Percentage of taxable income 31 Percentage of taxable income 10
2010s 19 Percentage of taxable income 19 Percentage of taxable income 19 Percentage of taxable income 10
2020s 19.86 Percentage of taxable income 19 Percentage of taxable income 21 Percentage of taxable income 7

Countries ranked near Czechia

  1. 77 Sweden 20.6 Percentage of taxable income compare
  2. 78 Iceland 20 Percentage of taxable income compare
  3. 78 Kazakhstan 20 Percentage of taxable income compare
  4. 78 Saudi Arabia 20 Percentage of taxable income compare
  5. 78 Thailand 20 Percentage of taxable income compare
  6. 78 Tunisia 20 Percentage of taxable income compare
  7. 78 Azerbaijan 20 Percentage of taxable income compare
  8. 78 Jordan 20 Percentage of taxable income compare
  9. 78 Finland 20 Percentage of taxable income compare
  10. 78 Cook Islands 20 Percentage of taxable income compare

See the full ranking of 146 places →

More economy & growth data for Czechia

All data for Czechia →

Frequently asked questions

What is corporate income tax (cit) - statutory and targeted small business in Czechia?
Corporate income tax (cit) - statutory and targeted small business in Czechia was 21 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Czechia?
The highest recorded value was 31 Percentage of taxable income in 2000.
What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Czechia?
The lowest recorded value was 19 Percentage of taxable income in 2010.
How does Czechia rank for corporate income tax (cit) - statutory and targeted small business?
Czechia ranks 76th out of 128 countries with data for 2026.
Is corporate income tax (cit) - statutory and targeted small business rising or falling in Czechia?
Over the last ten years it is up 10.5%. The long-run trend across the full record is falling.
Where does this Czechia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.

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Corporate income tax (CIT) - statutory and targeted small business in Czechia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/czechia/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.