Corporate Tax Comparison

Cyprus vs Czech Republic

Compare Cyprus and Czech Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Cyprus: 2/14/2024 · Czech Republic: 2/14/2024 · Time of Update — Cyprus: 9/27/2026 · Czech Republic: 10/02/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Cyprus

Czech Republic

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Cyprus: 2/14/2024 · Czech Republic: 2/14/2024 · Time of Update — Cyprus: 9/27/2026 · Czech Republic: 10/02/2026

Corporate Income Tax (CIT)

Cyprus

Czech Republic

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

CIT Return Due Date:

From tax year 2026: 31 January of the second year after the tax year.

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

CIT Payment Due Date:

From tax year 2026, the balance is due by 31 January of the second year after the tax year.

CIT Payment Due Date:

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

Withholding Tax (WHT)

Cyprus

Czech Republic

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15-35/15-35/15-35

Value-Added Tax (VAT)

Cyprus

Czech Republic

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Czech Republic

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

Effective Tax Rate (ETR)

Cyprus

Czech Republic

Composite Effective Average Tax Rate:

11.4%

Composite Effective Average Tax Rate:

20.31%

Composite Effective Marginal Tax Rate:

5.92%

Composite Effective Marginal Tax Rate:

20.73%

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