ey-global-tax-policy-outlook-for-2015

Czech Republic
Tax policy and
controversy
Lucie Rihova
lucie.rihova@cz.ey.com
+420 225 335 504
1
| Tax rates (2014–15)
1.1 Key tax rates
2014 2015 Percentage
change
Top corporate
income tax
(CIT) rate
(national and
local average,
if applicable)
19% 19% 1 —
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Top individual
income tax
rate (national
and local
average, if
applicable)
Standard
value-added
tax (VAT) rate
Basic tax rate of
15% applied on a
“super-gross salary”
(i.e., including social
security and health
insurance paid by
the employer),
leading to an
effective tax rate of
approximately 20%
Solidarity
surcharge of 7%
business income
exceeding
approximately
€48,000 per year 2 Basic tax rate of
15% applied on a
“super-gross salary”
(i.e., including social
security and health
insurance paid by
the employer),
leading to an
effective tax rate of
approximately 20%
Solidarity
surcharge of 7%
business income
exceeding
approximately
€44,000 per year 3 —
21% 21% 4 —
Content provision date
20 November 2014
1 Czech Income Tax Act effective 1 January 2015.
2 Ibid.
3 Ibid.
4 Czech VAT Act effective 1 January 2015.
66 | The outlook for global tax policy in 2015