France vs Czechia
Corporate Tax Comparison
Time of Update: France: 4/02/2026 / Czechia: 4/04/2026
Compare France and Czechia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
France vs Czechia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
France
Czechia
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
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 Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following 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 Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
Withholding Tax (WHT)
France
Czechia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
France
Czechia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
France
Czechia
Composite Effective Average Tax Rate:
23.66
Composite Effective Average Tax Rate:
18.34%
Composite Effective Marginal Tax Rate:
15.38
Composite Effective Marginal Tax Rate:
18.07%
