CZ主要税率(数据来自PwC税税总结,最后审核27 July 2026): 企业所得税:21 for tax periods starting in 2024 (19 before then) 增值税/消费税:21 个人所得税:23 预提税:Resident: 15 / 0 / 0;
Non-resident: 15 / 15 / 15 (35% WHT applies to residents of countries outside of the EU and EEA with which the Czech Republic does not have an enforceable DTT or TIEA) 具体适用税率请以最新官方规定及具体业务情况为准。