Czechia vs Greece
Corporate Tax Comparison
Time of Update: Czechia: 4/04/2026 / Greece: 4/04/2026
Compare Czechia and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Czechia vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Czechia
Greece
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
General CIT Rate:
22
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 last day of the sixth month after the end of the tax year.
CIT Payment 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:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Withholding Tax (WHT)
Czechia
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Czechia
Greece
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Czechia
Greece
Composite Effective Average Tax Rate:
18.34%
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
18.07%
Composite Effective Marginal Tax Rate:
20.07%
