When are the Corporate Income Tax (CIT) estimated payments due in Czechia and Hungary?

For Czechia: Prepaid taxes are paid every half year or quarter.. For Hungary: Pay by quarter or by month..

What are the resident Withholding Tax (WHT) rates in Czechia and Hungary?

For Czechia: 15/0/0. For Hungary: N/A.

What are the non-resident Withholding Tax (WHT) rates in Czechia and Hungary?

For Czechia: 15/15/15. For Hungary: N/A.

What are the general VAT rates in Czechia and Hungary?

For Czechia: 21. For Hungary: 27.

What are the Capital Gain Tax (CGT) rates in Czechia and Hungary?

For Czechia: Capital gains are subject to the normal corporate income tax rate constraints.. For Hungary: Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable..

What are the Composite Effective Average Tax Rates in Czechia and Hungary?

For Czechia: 18.34%. For Hungary: 10.31%.

What are the Composite Effective Marginal Tax Rates in Czechia and Hungary?

For Czechia: 18.07%. For Hungary: 6.62%.

Corporate Tax Comparison

Czechia vs Hungary

Q: What are the general Corporate Income Tax (CIT) rates in Czechia and Hungary?

For Czechia: The tax year starting in 2024 is 21 (previously 19).. For Hungary: 9.

Q: When are the Corporate Income Tax (CIT) returns due in Czechia and Hungary?

For Czechia: 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.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

Q: When are the Corporate Income Tax (CIT) payments due in Czechia and Hungary?

For Czechia: 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.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

Compare Czechia and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Czechia: 4/04/2026 · Hungary: 4/05/2026

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Czechia

Hungary

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Czechia: 4/04/2026 · Hungary: 4/05/2026

Corporate Income Tax (CIT)

Czechia

Hungary

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

General CIT Rate:

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:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Payment Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

CIT Estimated Payment Due Date:

Pay by quarter or by month.

Withholding Tax (WHT)

Czechia

Hungary

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

Czechia

Hungary

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Czechia

Hungary

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 subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

Effective Tax Rate (ETR)

Czechia

Hungary

Composite Effective Average Tax Rate:

18.34%

Composite Effective Average Tax Rate:

10.31%

Composite Effective Marginal Tax Rate:

18.07%

Composite Effective Marginal Tax Rate:

6.62%

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Czechia vs Hungary

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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