Corporate Tax Comparison

Czech Republic vs Ukraine

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

Published — Czech Republic: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Ukraine: 4/05/2026

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Compare Corporate Tax

Czech Republic

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Czech Republic: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Ukraine: 4/05/2026

Corporate Income Tax (CIT)

Czech Republic

Ukraine

General CIT Rate:

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

General CIT Rate:

18%

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 Return Due Date:

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

CIT Payment Due Date:

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

Withholding Tax (WHT)

Czech Republic

Ukraine

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

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

15-35/15-35/15-35

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

15/15/15

Value-Added Tax (VAT)

Czech Republic

Ukraine

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Czech Republic

Ukraine

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Capital gains are subject to the standard corporate income tax rate of 18%.

Effective Tax Rate (ETR)

Czech Republic

Ukraine

Composite Effective Average Tax Rate:

20.31%

Composite Effective Marginal Tax Rate:

20.73%

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