Gambling tax return

Hlavní informace

You submit your gambling tax return using an electronic form, in which you, as a taxpayer, fill the information related to the gambling activities you operate that is necessary to determine your tax liability. Use this form to settle the tax liability you have incurred in connection with your operated gambling activities. 

The only administrator of the gambling tax is the Specialised Tax Office. 

The tax return and the supplementary tax return are submitted via data mailbox only. 

Týká se vás to pokud

The obligation to declare and pay gambling tax applies primarily to all gambling game operators who have been issued a gambling licence by the Ministry of Finance.

However, this obligation also applies to natural and legal persons who operate gambling games without a licence (illegally).

While in the case of legally operated gambling only those who have the appropriate licence are taxpayers, in the case of illegally operated gambling it is all those who participate in the illegal operation and carry out activities consisting in carrying out the gambling games with the intention of making a profit, such as receiving bets and deposits in the gambling games, paying out winnings and other activities of an organisational, financial and technical nature related to the operation of gambling games and to ensuring its own operation. From this point of view, there may be more than one taxpayer for one illegally operated gambling game.  

Kdy službu řešit

The gambling tax has a quarterly tax period, which means that as a taxpayer you must file a tax return and pay the tax by the 25th day of the month following the end of the calendar quarter (tax period), i.e. by 25 April, 25 July, 25 October and 25 January.

Therefore, if the taxpayer operated gambling games for even one day in a given calendar quarter, the taxpayer is obliged to file a tax return and pay the gambling tax. 

Doplňující informace

Jaký má služba benefit

Compliance with the legal obligation to file a gambling tax return. By filing a tax return and paying the tax, you will also avoid any further problems, e.g. in the case of confirmation of debt-free status, which may be required by another state authority, as the tax office has a complete overview of the fact that your tax obligations have been properly settled. 

Možnosti odvolání

No appeal is possible.