Number of suckler cows in the Czech Republic every year increase, which speaks about the economic benefits of breeding in the Czech Republic. To maintain and further develop the breeding is a necessary condition achieving positive profitability of the breed. The subject of this paper is evaluation of the economic context of the suckler cow breeding in the Czech Republic. The data for the calculations were obtained from 2013 to 2016 from questionnaires from 19 to 22 breeders of beef cattle in the Czech Republic. In the group of farms in 2016 were 93 calves on 100 cows born and 91 calves weaned, which is more than was found between 2013 and 2015. The total cost in 2016 was 31 thousand CZK per cow, i.e. CZK 84.8 per feeding day and CZK 34 thousand per calf weaned. When comparing costs per cow and year, costs from 2013 are slightly increasing each year. Without subsidies was a loss in each year. Taking into account the subsidies, the breed has a positive profitability (+2.1 to +8.7%). Without a corresponding level of production indicators, positive profitability of the breed cannot be expected in the future.