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.