Sei sulla pagina 1di 7

<link rel="stylesheet" type="text/css" media="all" href="http://www.

doingbusines
s.org/app_themes/css/DB/master.css" /><link rel="stylesheet" type="text/css" med
ia="all" href="http://www.doingbusiness.org/app_themes/css/DB/exploreeconomies.c
ss" />
<h1>
<a href="/data/exploreeconomies/czech-republic"><img src="/~/media/GIAWB
/Flags/CZE.gif" alt="Czech Republic" width="76" height="51" /></a>
<p>Ease of Doing Business in</p>
Czech Republic
</h1>
<!-- Topic Info Begin -->
<div class="category-title clearfix">
<h2>
Paying Taxes</h2>

</div>
<div>
<table cellspacing="0" class="rankings-inline">
<tr>
<th class="th-first">DB 2015&nbsp;Rank</th>
<td>119 </td>
<th>DB 2014&nbsp;Rank***</th>
<td>116</td>
<th>Change in Rank</th>
<td class="td-last rank-down">
<img src="/App_Themes/css/DB/images/icons/rank-down-7x7.png" alt
="down" width="7" height="7" />-3
</td>
</tr>
</table>

</div>
<!--SOCB ON 10-JAN-2013 BY MOHAN FOR DTF Changes db-dtf-inline-->
<div>
<table cellspacing="0" class="rankings-inline db-dtf-inline">
<tr>
<th class="th-first">DB 2015&nbsp;DTF** (% point
s)</th>
<td>67.66 </td>
<th>DB 2014&nbsp;DTF** (% points)</th>
<td>67.91</td>
<th>Change in DTF** (% points)</th>
<td class="td-last rank-down">
<img src="/App_Themes/css/DB/images/icons/rank-down-7
x7.png" alt="down" width="7" height="7" />-0.25
</td>
</tr>
</table>
</div>

<!--EOCB ON 10-JAN-2013 BY MOHAN FOR DTF Changes-->

<div class="table-wrap nohover">


<table cellspacing="0">
<thead>
<tr>
<th class="caption">Indicator</t
h>
<th class="center">Czech Republi
c</th>
<th class="center">OECD</th>
</tr>
</thead>
<tbody>
<tr>
<th class="moreinfo">
<div>
Payments (number per year)
</div>
</th>
<td class="right">8.0</td>
<td class="right">11.8</td>
</tr>
</tbody>
<tbody>
<tr>
<th class="moreinfo">
<div>
Time (hours per year)
</div>
</th>
<td class="right">413.0</td>
<td class="right">175.4</td>
</tr>
</tbody>
<tbody>
<tr>
<th class="moreinfo">
<div>
Profit tax (%)
</div>
</th>
<td class="right">7.6</td>
<td class="right">16.4</td>
</tr>

</tbody>
<tbody>
<tr>
<th class="moreinfo">
<div>
Labor tax and contributions (%)
</div>
</th>
<td class="right">38.4</td>
<td class="right">23.0</td>
</tr>
</tbody>
<tbody>
<tr>
<th class="moreinfo">
<div>
Other taxes (%)
</div>
</th>
<td class="right">2.6</td>
<td class="right">1.9</td>
</tr>
</tbody>
<tbody>
<tr>
<th class="moreinfo">
<div>
Total tax rate (% profit)
</div>
</th>
<td class="right">48.5</td>
<td class="right">41.3</td>
</tr>
</tbody>
</table>
</div>
<!-- Tax Details Begin -->
<div class="table-wrap procedures">
<table cellspacing="0">
<thead>
<tr>
<th class="caption">Tax or manda
tory contribution</th>
<th>Payments (number)</th>
<th>Notes on Payments</th>
<th>Time (hours)</th>

<th>Statutory tax rate</th>


<th>Tax base</th>
<th>Total tax rate (% profit)</th>
<th>Notes on TTR</th>
</tr>
</thead>
<tbody>
<tr>
<th>Social security contributions</t
h>
<td class="zebra right">1</td>
<td>online filing</td>
<td class="zebra right">217</td>
<td>21.5%</td>
<td class="zebra">gross salaries</td
>
<td class="right">24.25</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Health Insurance</th>
<td class="zebra right">1</td>
<td>online filing</td>
<td class="zebra right"></td>
<td>9%</td>
<td class="zebra">gross salaries</td
>
<td class="right">10.15</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Corporate income tax</th>
<td class="zebra right">1</td>
<td>online filing</td>
<td class="zebra right">94</td>
<td>19%</td>
<td class="zebra">taxable profit</td
>
<td class="right">7.63</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Sickness insurance</th>
<td class="zebra right">0</td>
<td>paid jointly</td>
<td class="zebra right"></td>
<td>2.3%</td>
<td class="zebra">gross salaries</td
>
<td class="right">2.59</td>

<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Property transfer tax</th>
<td class="zebra right">1</td>
<td></td>
<td class="zebra right"></td>
<td>4%</td>
<td class="zebra">sale price</td>
<td class="right">2.42</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Unemployment contribution</th>
<td class="zebra right">0</td>
<td>paid jointly</td>
<td class="zebra right"></td>
<td>1.2%</td>
<td class="zebra">gross salaries</td
>
<td class="right">1.35</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Road tax</th>
<td class="zebra right">1</td>
<td>online filing</td>
<td class="zebra right"></td>
<td>fee scale</td>
<td class="zebra">depending on type
of vehicle</td>
<td class="right">0.12</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>
<th>Real estate tax</th>
<td class="zebra right">1</td>
<td></td>
<td class="zebra right"></td>
<td>fee scale and scheme with coefficients</td>
<td class="zebra">property area</td>
<td class="right">0.01</td>
<td></td>
</tr>
</tbody>
<tbody>
<tr>

<th>Value added tax (VAT)</th>


<td class="zebra right">1</td>
<td>online filing</td>
<td class="zebra right">102</td>
<td>21%</td>
<td class="zebra">value added</td>
<td class="right">0.00</td>
<td>not included</td>
</tr>
</tbody>
<tbody>
<tr>
<th>Fuel tax</th>
<td class="zebra right">1</td>
<td></td>
<td class="zebra right"></td>
<td></td>
<td class="zebra">included into the
fuel price</td>
<td class="right">0.00</td>
<td>small amount</td>
</tr>
</tbody>
<tbody>
<tr>
<th>Employee paid - Social security
contributions</th>
<td class="zebra right">0</td>
<td>paid jointly</td>
<td class="zebra right"></td>
<td>11%</td>
<td class="zebra">gross salaries</td
>
<td class="right">0.00</td>
<td>withheld</td>
</tr>
</tbody>
<tbody>
<tr>
<th>Totals:</th>
<td class="zebra right">8.0</td>
<td></td>
<td class="zebra right">413.0</td>
<td></td>
<td class="zebra"></td>
<td class="right">48.53</td>
<td></td>
</tr>
</tbody>
</table>
</div>
<!-- Tax Details End -->
<div class="footnotes">

<p>**The distance to frontier score shows how far on average an economy


is at a point in time from the best performance achieved by any economy on each
<i>Doing Business</i> indicator since 2005 or the third year in which data for t
he indicator were collected. The measure is normalized to range between 0 and 10
0, with 100 representing the frontier. <a href="/data/distance-to-frontier">Read
more...</a></p>
<p>***Last year's rankings are adjusted. They are based on 10 topics and reflect
<a href="/data/data-revisions">data corrections</a>. </p>
</div>
<!-- Economy Header End -->
<div class="page-break"></div>