Road tax return

Main information

As a road tax payer, you are required to submit a road tax return (hereinafter referred to as "tax return") for a taxable vehicle:

• for which the partial tax exceeds CZK 0,
• for which a tax credit is applied, 
• which is exempt if the partial tax for it would otherwise be exceeding CZK 0 (except for exempt diplomatic vehicles).

Road vehicles of category N2 or N3 and their trailers of category O3 or O4 shall be subject to tax if they are registered in the register of road vehicles in the Czech Republic.

A taxable vehicle is not subject to tax in a calendar month in which the circumstances giving rise to the tax did not occur at all.

Road vehicles are not subject to tax:

• decommissioned on the basis of a decision on a request from the owner of a taxable vehicle pursuant to the law governing the conditions for the operation of vehicles on the road,
• with a special registration number assigned in accordance with the law governing the conditions for the operation of vehicles on the road,
• belonging to category N, subcategory special purpose vehicle or off-road special purpose vehicle, 
• belonging to category O with type of bodywork code DA.

If the road tax is less than CZK 100, the tax will not be prescribed and you will not pay it.

Road tax administration is carried out within the locally competent regional tax offices only by their selected territorial offices. 

The road tax return is thus submitted to the selected territorial office of the locally competent tax office, according to the following key:

Locally competent regional tax office	Selected territorial office managing road tax
Tax Office for the Capital City of Prague	Territorial office for Prague 1
Tax Office for the Central Bohemian Region	Territorial office Prague - West
Tax Office for the South Bohemian Region	Territorial office in Strakonice
Tax Office for the Pilsen Region	Territorial office in Pilsen
Tax Office for the Karlovy Vary Region	Territorial office in Karlovy Vary
Tax Office for the Ústí nad Labem Region	Territorial office in Ústí nad Labem
Tax Office for the Liberec Region	Tax Office in Liberec
Tax Office for the Hradec Králové Region	Territorial office in Hradec Králové
Tax Office for the Pardubice Region	Territorial office in Pardubice
Tax Office for the Vysočina Region	Territorial office in Jihlava
Tax Office for the South Moravian Region	Tax Office for the South Moravian Region
Tax Office for the Olomouc Region	Territorial office in Prostějov
Tax Office for the Moravian-Silesian Region	Tax Office for the Moravian-Silesian Region
Tax Office for the Zlín Region	Territorial office in Uherské Hradiště

This applies to you if

You are a road tax payer.

A taxable vehicle for which there is a change of taxpayer shall be subject to tax only for the new taxpayer in a given calendar month. If there are several changes to the taxpayer, only the last of them shall be subject to tax in a given calendar month .

When to use this service

Submit your tax return by 31 January of the calendar year following the end of the tax period.

The above deadline for submitting a tax return also applies in cases where your tax return is processed by an advisor.

In specific cases, such as the death of a taxpayer, the opening of insolvency proceedings, etc., other deadlines apply for submitting a tax return.

Vyřízení služby - elektronicky

What you need if you are using this service

The Road Tax Return form available on the MOJE daně portal.

To complete the tax return, you can use the pre-fill service by logging into the Online Tax Office (DIS+) app and pressing the "PREFILL YOUR RETURN" button.

Further information on pre-filling the tax return is available on the website of the Financial Administration of the Czech Republic.

Where and how to solve this service

You can submit your road tax return only electronically to the selected territorial office of the locally competent tax office in whose administration your road tax file is located, via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app,
• the data mailbox, or
• e-mail with a guaranteed electronic signature.

When submitting via a data mailbox, you must always ensure that the tax return is submitted in the published XML format and in the specified structure. To create the required XML file, you can use the electronic form in the Electronic Submissions for the Financial Administration (EPO) app.

In the case of road tax, the locally competent tax office is the tax office in whose territory (when your road tax return is being submitted) is located:

• your registered office, if you are a legal person, 
• your place of residence, if you are a natural person.

Contacts to the selected territorial offices of the locally competent tax office administering road tax are available in the section "Main information".

Additional information

What is the benefit of this service

By complying with the legal obligation to submit a tax return within the statutory deadline, you will avoid a penalty that would otherwise be imposed if you failed to comply with this obligation on time.

Appeal options

No appeal may be lodged against this service.

Sanctions

If you fail to submit a tax return or a supplementary tax return for road tax, or you submit it after the statutory deadline and the delay exceeds 5 working days, you are liable to pay a penalty of 0.05% of the assessed tax for each subsequent day of delay, up to a maximum of 5% of the assessed tax.

You will not be obliged to pay a penalty for submitting a tax return or supplementary tax return late if the calculated amount is less than CZK 1,000. If you do not submit a tax return or a supplementary tax return at all, the minimum penalty is always CZK 500.

Frequently asked questions

Who is the road tax payer?

The road tax payer is:

• a legal or natural person who is registered as the operator of a taxable vehicle in the register of road vehicles,
• a legal or natural person using a taxable vehicle for which a legal or natural person is registered as an operator in the register of road vehicles who has died, disappeared or been cancelled;
• a legal or natural person using a taxable vehicle designated as a State material reserve;
• an organisational unit of a person with a registered office or permanent residence abroad, or a permanent establishment under the legislation governing income tax of a person with a registered office or permanent residence abroad.

What categories of vehicles are subject to tax?

Taxable vehicles are subject to tax in the following categories:

• Category N2 – motor vehicles with a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes.
• Category N3 – motor vehicles with a maximum mass exceeding 12 tonnes.
• Category O3 – trailers with a maximum mass exceeding 3.5 tonnes but not exceeding 10 tonnes.
• Category O4 – trailers with a maximum mass exceeding 10 tonnes.

Where can I find more information on road tax?

Further information on road tax is available on the website of the Financial Administration of the Czech Republic.

What vehicles are exempt from road tax?

Taxable vehicles referred to in the Law shall be exempt from road tax.