Effective tax rates for expenditure based tax incentives - Corporate in Czechia
Czechia: Effective tax rates for expenditure based tax incentives - Corporate was -11.94 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Czechia, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Czechia stood at -11.94 Percentage of taxable income. That is the lowest value across all 7 years on record.
Compared with earlier readings it is down 10.4% over ten years.
That places Czechia 38th out of 50 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates for expenditure based tax incentives - Corporate in Czechia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -10.82 Percentage of taxable income | — |
| 2020 | -10.8 Percentage of taxable income | -0.2% |
| 2021 | -10.8 Percentage of taxable income | -0.0% |
| 2022 | -10.8 Percentage of taxable income | -0.0% |
| 2023 | -10.8 Percentage of taxable income | -0.0% |
| 2024 | -11.94 Percentage of taxable income | +10.6% |
| 2025 | -11.94 Percentage of taxable income | -0.0% |
Czechia compared with similar countries
- Czechia's -11.94 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.5× the median. (40 countries reporting)
- Czechia's -11.94 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 1.4× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -10.82 Percentage of taxable income | -10.82 Percentage of taxable income | -10.82 Percentage of taxable income | 1 |
| 2020s | -11.18 Percentage of taxable income | -11.94 Percentage of taxable income | -10.8 Percentage of taxable income | 6 |
Countries ranked near Czechia
- 35 Norway -10.83 Percentage of taxable income compare
- 36 Brazil -11.13 Percentage of taxable income compare
- 37 Malaysia -11.9 Percentage of taxable income compare
- 39 Greece -12.41 Percentage of taxable income compare
- 40 Slovenia -12.54 Percentage of taxable income compare
- 41 Singapore -13.77 Percentage of taxable income compare
More economy & growth data for Czechia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.31 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.3 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 8.62 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.022 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 791.69 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 10.50 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -22.27 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0269 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 964.82 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 20.54 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Czechia?
- Effective tax rates for expenditure based tax incentives - corporate in Czechia was -11.94 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Czechia?
- The highest recorded value was -10.8 Percentage of taxable income in 2020.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Czechia?
- The lowest recorded value was -11.94 Percentage of taxable income in 2024.
- How does Czechia rank for effective tax rates for expenditure based tax incentives - corporate?
- Czechia ranks 38th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Czechia?
- Over the last ten years it is down 10.4%. 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 Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.