Basic information on road tax
Road tax in the Czech Republic is regulated by Act No. 16/1993 Coll., on Road Tax (hereinafter referred to as the "Road Tax Act") as amended.
Generally this tax related to heavy goods vehicles intended for the transport of goods only. For example, it does not apply to cars, motorcycles and buses. The tax period is a calendar year.
Subject of the tax
The subject of the road tax is a taxable vehicle, which for the purposes of road tax means a road vehicle of category N2 or N3 and their trailers of category O3 or O4, if they are registered in the register of road vehicles in the Czech Republic.
The classification of vehicles into individual categories is determined by Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018.
Non taxable vehicles (i.e. therefore are not subject to tax) are, for example, vehicles taken out of run operation, vehicles with an assigned special registration number, so-called special purpose vehicles, or off-road vehicles of special purpose, as well as semi-trailers (the taxation of which is replaced by the taxation of their tractors).
The vehicle is subject to tax in the month in which the conditions of the subject of tax were met on at least one day of the month.
Tax exemption
For example, these following taxable vehicles are exempt from road tax: Vehicles of consular posts and diplomatic missions, ambulance and rescue vehicles, vehicles of the Czech Red Cross and vehicles of road owners and administrators are exempt if the vehicles are used to ensure the passability or passability of roads.
Road tax payer
The payer of the road tax is the operator of the vehicle registered in the Register of Road Vehicles of the Czech Republic, further a person using the vehicle (in the event of death, termination or cancellation of the operator), a person who uses a taxable vehicle designated as a state material reserve, an organisational unit (i.e. also a permanent establishment under the income tax legislation) of a person with a registered office or permanent residence abroad.
Amount and calculation of the road tax, tax reliefs
The amount of tax for taxable vehicles is determined according to the vehicle category, body type code and maximum permissible weight in tonnes. The amount of tax is determined preferentially according to the facts entered in the Register of Road Vehicles of the Czech Republic valid either at the beginning of the taxable period or at the first registration of the taxable vehicle, if the first registration took place during the taxable period.
The annual amount of tax is set out in the annex to the Act for individual vehicle groups:
- For trucks, the tax rate ranges from CZK 0 to CZK 14,000, depending on the number of axles and the permissible weight of the vehicle in tonnes,
- For semi-trailer tractors and trailer tractors, the tax rate ranges from CZK 0 to CZK 24,200 depending on the number of axles and the maximum permissible weight in tonnes of the vehicle combination,
- For trailers (except for semi-trailers, which are exempt), the tax rate is either CZK 0 (for trailers with a maximum permissible weight of up to 12 tons) or CZK 3,600.
The tax relief can only be applied to a taxable vehicle that participates in the so-called combined transport. Individual discounts amount to 25%, 50%, 75% and 90% of the tax amount for this vehicle depending on the number of runs made in combined transport, while the number of runs for distances travelled in the Czech Republic of more than 250 km is doubled.
Tax return
The taxpayer is obliged to file and submit regular tax return, if it specifies at least one taxable vehicle, no later than by 31 January of the calendar year following the end of the taxable period, to the locally relevant financial authority i.e. the tax authority in whose territorial district the legal entity has its registered office and the natural person has its place of residence at the time of filing the tax return (address of the permanent residence of a citizen of the Czech Republic or the address of the reported place of residence of the foreigner, or a place in the Czech Republic, where it mostly stays). The tax return only lists taxable vehicles for which the partial tax is higher than zero and vehicles for which a tax relief is applied. The tax return does not state taxable vehicles that are exempt.
From 1 January 2025, tax returns must be filed only electronically (paper forms are no longer issued). Details on how to fill in the tax return are available on the website of the Financial Administration of the Czech Republic Tax return | Road tax | Taxes | Taxes | Financial Administration and Tax Administration
Paying tax
Road tax is payable within the deadline that applies to the filing of the road tax return. If the road tax is less than CZK 100, the tax is not prescribed and not paid.