Business Environment
Taxes
Income tax on a Natural Person ... 15 - 32 %
(subject to the basis of assessment)
Income tax on a Legal Entity... 31 %
Value added tax ...5 – 19 % (5 % services, food)
Property transfer tax from the tax base... 5 %
The price of land and commercial space
The price map of the city of Ústí nad Labem has not been valid since 30.6.1995. Building plot prices are market-based and depend on the location in the city and the facilities available, ranging from 200 - 2000 CZK.





