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Annex

TABLE OF TARIFFS

I. INCOME TAX1

1. Normal Rate

                                           
Scale  Amount of taxable income (in Czechoslovak crowns)  Percentage applicable to the total income  Sum to be deducted from the amount resulting from the application of the percentage2 
Between  And 
6,000 
6,000  8,000  60 
8,000  13,000  140 
13,000  30,000  400 
30,000  40,000  700 
40,000  60,000  1,100 
60,000  80,000  1,700 
80,000  90,000  10  3,300 
90,000  110,000  11  4,200 
10  110,000  130,000  12  5,300 
11  130,000  180,000  13  6,600 
12  180,000  320,000  14  8,400 
13  320,000  460,000  16  14,800 
14  460,000  650,000  18  24,000 
15  650,000  1,200,000  20  37,000 
16  1,200,000  2,000,000  22  61,000 
17  2,000,000  2,800,000  24  101,000 
18  2,800,000  3,400,000  26  157,000 
19  3,400,000  5,000,000  27  191,000 
20  5,000,000  and over  29  291,000 
note note

2. Temporary Surtax1

                     
Amount of taxable income (in Czechoslovak crowns)  Percentage applicable to the amount of the normal tax 
Between  And 
15,000 
15,000  25,000  30 
25,000  40,000  40 
40,000  60,000  50 
60,000  100,000  60 
100,000  150,000  70 
150,000  300,000  80 
300,000  500,000  90 
500,000  and over  100 
note

II. GENERAL TAX ON PROFITS2

note                
Percentage 
Income lower than 4,000 crowns (on condition that the total income of the taxpayer, or of the head of the family in which the taxpayer lives, does not exceed the taxable minimum for the purpose of the income tax)  Not applicable3 
Income not exceeding 7,000 crowns (subject to the restrictions mentioned above)  0.125 
Income not exceeding 15,000 crowns  0.25 
Income exceeding 15,000 crowns: 
For the slice between 0 and 30,000  0.5 
For the slice between 30,000 and 140,000  2.5 
For the part of the income over 140,000  4.0 
note

III. SPECIAL TAX ON PROFITS4

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1. Ordinary Tax

                           
Percentage of taxable profits 
(a) Normal rate5 
(b) Rate applicable to agricultural and producers’ co-operatives: 
For the slice between 0 and 20,000 crowns 
For the slice between 20,000 and 50,000 crowns 
For the slice between 50,000 and 100,000 crowns 
For all amounts over 100,000 crowns 
(c) Rate applicable to savings banks, welfare and educational establishments: 
For the slice between 0 and 20,000 crowns 
For the slice between 20,000 and 50,000 crowns 
For the slice between 50,000 and 100,000 crowns 
For all amounts over 100,000 crowns 
(d) Rate applicable to mutual insurance companies: 
One per mille of the total net premiums received. 
note

2. Excess Profits Surtax

                   
(a) Rate applicable to share companies, limited partnerships with share capital, mining companies, partnerships with limited liability: 
For profits between 6 and 8 per cent of the statutory capital 
For profits between 8 and 10 per cent of the statutory capital 
For profits between 10 and 12 per cent of the statutory capital 
For profits between 12 and 14 per cent of the statutory capital 
Over 14 per cent of the statutory capital 
(b) Rate applicable to agricultural and producers’ co-operatives: 
For profits between 6 and 8 per cent of the corporate capital 
For profits between 8 and 10 per cent of the corporate capital 
Over 10 per cent of the corporate capital 

3. Liquidation Surtax

Four per cent of the corporate excess as existing at the time the enterprise is put into liquidation.

IV. LAND TAX.1

note

Forests: 2 per cent of the cadastral income multiplied by 20, plus 1 ½ per cent as special increase.

Other land: 2 per cent of the cadastral income multiplied by 17, plus 1 ½ per cent as special increase.

V. TAX ON BUILDINGS

1. Tax on Rents.1

note      
Percentage of the rents or rental value 
Prague, Brno, Bratislava  12 
Other localities 

2. Classified Tax.2

note                        
Category of the building  Number of rooms  Amount of tax (in Czechoslovak crowns) 
II  10 
III  15 
IV  4–5  30 
6–7  50 
VI  8–9  70 
VII  10–11  90 
VIII  12–13  120 
IX  14–15  150 
16  170 
For each further room  20 

VI. TAX ON CAPITAL YIELD3

note                  
Per cent 
1. When the tax is paid directly 
2. When the tax is paid by withholding at the source: 
(a) Normal rate 
(b) Special rates: 
Annuities paid as compensation for the taking over of certain enterprises by the State  10 
Interest on bonds issued by public corporations which are authorised to levy surtaxes 
Interest on savings deposits with agricultural or producers’ co-operatives, mutual mortgage banks, etc 
Interest on mortgage bonds and debentures issued by mortgage banks and savings banks, etc 

VII. TAX ON DIRECTORS’ PERCENTAGES1

note

1. Normal Tax

Ten per cent of the percentage, if the total amount of such percentage distributed by the company exceeds 5,000 crowns.

2. Temporary Surtax

Percentages distributed by a company are subject to a surtax of 100 per cent of the normal tax when they are in excess of 50,000 crowns, but not of 150,000 crowns; when they exceed the latter sum, the surtax amounts to 150 per cent of the normal tax.

VIII. TAX ON HIGH SALARIES2

note

Three per cent of salaries in excess of 100,000 crowns per year.

IX. SURTAXES COLLECTED ON BEHALF OF PUBLIC CORPORATIONS OTHER THAN THE STATE3

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The general and special taxes on profits, taxes on buildings, on land, on capital yield and on high salaries are subject to surtaxes collected on behalf of the provinces, districts and communes. The maximum of these surtaxes is determined as follows:

         
Percentage of the basic tax 
1. Provincial surtaxes  160 
2. District surtaxes  150 
3. Communal surtaxes  250 
Exceptionally  350 

Further, the taxes are subject to a 7 per cent increase representing the sanitary surtax, which is collected by the State, and in the Province of Bohemia there exists also a school-tax amounting to 10 per cent.

The taxes on profits are also subject to surtaxes in favour of the chambers of commerce, whose rates vary up to 15 per cent of the basic tax.

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