Navigation path


Generic Tax Name Tax on entertainment - Fees on entry tickets
Tax name in the national language Poplatek ze vstupného
Tax name in English Fees on entry tickets
Member State CZ-Czech Republic
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No. 565/1990 Coll., latest amendments No. 48/1994, 229/2003 Coll.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Czech Republic.

 
Taxpayers

Organiser of the cultural, sports, sales or advertising events.

 
Tax object and basis of assessment

Lump sum of the admission fee.

 
Deductions, Allowances, Credits, Exemptions
  • Set by law
    • the fee shall not be paid from those events which the overall yield is intended for charity and community purposes
  • or set by local government by a generally binding ordinance - the other special exemptions.
 
Rate(s) Structure

Maximum 20 %, set by local government.

 
Tax due date

Set by generally binging ordinance.

 
Tax collector

Local authority.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214eb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 58.00 CZK 0.00
2011 60.00 CZK 0.00
2010 53.00 CZK 0.00
2009 63.00 CZK 0.00
2008 65.00 CZK 0.00
2007 61.00 CZK 0.00
2006 61.00 CZK 0.00
2005 68.00 CZK 0.00
2004 76.00 CZK 0.00
2003 65.00 CZK 0.00
2002 62.00 CZK 0.00
2001 66.00 CZK 0.00
2000 65.00 CZK 0.00
1999 70.00 CZK 0.00
1998 65.00 CZK 0.00
1997 66.00 CZK 0.00
1996 61.00 CZK 0.00
1995 57.00 CZK 0.00

Comments