Czechia vs Chinese Taipei
Corporate Tax Comparison
Time of Update: Czechia: 4/04/2026 / Chinese Taipei: 4/05/2026
Compare Czechia and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Czechia vs Chinese Taipei Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Czechia
Chinese Taipei
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
General CIT Rate:
20
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:
No later than the fifth 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:
No later than the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Withholding Tax (WHT)
Czechia
Chinese Taipei
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Czechia
Chinese Taipei
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
Effective Tax Rate (ETR)
Czechia
Chinese Taipei
Composite Effective Average Tax Rate:
18.34%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
18.07%
Composite Effective Marginal Tax Rate:
N/A
