Taxes
Tax-Deductible Expenses: A Complete Overview for Small Businesses
· 3 min read
Cars, phones, home office, training, and entertainment expenses. An overview of what you can claim as business expenses and what Finanční úřad (Czech Tax Office) will disallow.
The link to business income rule
An expense is tax-deductible if it is incurred to generate, secure, and maintain taxable income, and you can prove this. An invoice on its own is not enough; the actual business purpose is decisive.
Most common contentious items
Refreshments for clients, gifts, and business entertainment are non-deductible. Conversely, professional training related to your field, industry literature, and software are tax-deductible.
Company vehicles
For vehicles, you choose between actual vehicle costs supported by a logbook and a flat-rate transport allowance. The difference between the two regimes can amount to several tens of thousands of CZK per year for an actively used car.
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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