The two leading factors determining the profitability of dairy farming are input prices, or the cost of breeding, and farm gate milk prices. The farm gate price is a factor that is difficult to predict due to its frequent changes. In order to determine the level of milk production costs, a cost survey of milk production is carried out annually at the Institute of Animal Science. In 2023, for the 71 farms assessed, the total costs amounted to 112 thousand CZK per cow per year. As in previous years, feed costs were the largest cost item of the farm and labour costs, depreciation (of cows and assets) and overheads also contributed significantly to the cost structure. The deduction reduced the cost to 106 thousand CZK per cow and year. At a market milk production of 10 485 lire, the cost per litre of milk sold was 10,09 CZK. In the long term, a steady increase in costs after deduction per cow and year is evident in the set of Czech farms. At an average farm-gate milk price of 10,96 CZK per litre, a positive result was achieved on average, a profit without subsidies of 0,86 CZK per litre (profitability of 8,6 %). For 90 % farms the profit was between -2,09 and 2,97 CZK per litre.