cz-corporate-income-tax

Use this skill for Czech corporate income tax (daň z příjmů právnických osob, DPPO) in tax year 2026. It covers who is a taxpayer and who is resident (Income Taxes Act § 17), the 21% rate and the 5%, 0% and 15% special rates (§ 21), the tax base and the main non-deductible costs (§§ 23 to 25), tax depreciation (§§ 26 to 33), losses (back 2 years, forward 5, § 34), the participation exemption (§ 19), the limit on exceeding borrowing costs (30% of tax EBITDA or CZK 80 million, § 23e), advances (§ 38a), return and payment deadlines for 2026, penalties and late payment interest. Trigger on: Czech corporate tax, DPPO, s.r.o. tax, daňové přiznání právnických osob, zálohy na daň, daňové odpisy, daňová ztráta, úroky 23e. Out of scope: transfer pricing and thin capitalisation (cz-transfer-pricing), withholding on payments abroad and exit tax (cz-cross-border), VAT (cz-vat-return), top-up tax for large groups.

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)