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Tax deduction for research and development (odpočet na podporu výzkumu a vývoje)

Tax benefit from a national government, public money, in Czechia, nationwide.

Extra deduction of 150% of eligible R&D costs up to CZK 50 million a tax period, and 100% above that (from the 2026 rules)

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Photo: Mikhail Nilov on Pexels

Type
Tax benefit
Who runs it
National government
Public money
Where
Nationwide
Czechia
Status
Open all year
Who it is for
Any eligible startup
Stages
Not stated
Sectors
Any sector
Checked on
4 November 2026

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