In addition to milk production, beef production is also an important area of cattle breeding. A significant part of domestic production comes from beef cattle and their hybrids. Currently, in the Czech Republic is breed about 226 thousand suckler cows. In order to maintain the status, ensure self-sufficiency and fulfill even non-productive functions of breeding (keeping the landscape in a natural and cultural state and creating jobs), the economic advantage of breeding is important also in the future. Data for the calculations were obtained for the years 2013 to 2018 from questionnaires from beef cattle breeders in the Czech Republic. The average total costs for the sample of farms in 2018 were 33.7 thousand CZK and in the years 2013 to 2018 average cost increased by 4,174 CZK per cow per year (14%). In our sample of farms, was a loss without subsidies in all monitored years, which indicates the need for state support. Taking into account subsidies, a positive economic result was achieved each year and the profitability was in the range of 2.1 to 8.7%.