Income tax rates for special activities in Czech Republic - Open Research Data - Bridge of Knowledge

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Income tax rates for special activities in Czech Republic

Description

The standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not meet the conditions for core mutual funds are subject to the standard 19% income tax rate.

Dataset file

Tabela 17.xlsx
8.6 kB, S3 ETag 657a5761d12310b044716a3b5ccbc16b-1, downloads: 67
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File details

License:
Creative Commons: by-nc 4.0 open in new tab
CC BY-NC
Non-commercial

Details

Year of publication:
2021
Verification date:
2021-07-13
Creation date:
2021
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/zk6q-n053 open in new tab
Verified by:
Gdańsk University of Technology

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