Based on data from 85 dairy farms located in the Czech Republic in 2015, the total cost was CZK 72,700 per cow per year and CZK 9.02 per liter of milk. Due to the unfavorable situation on the milk market, manifested by a low purchase price of milk, an average loss of CZK 0.76 per liter of milk was detected in this group of farms when the subsidies were excluded. Taking into account the subsidies farms were at a loss CZK 0.10 per liter of milk. The analysis revealed differences in economic parameters depending on breed, and production area, and confirmed improving profitability when the marketed milk production increased.