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Generic Tax Name Tax on entertainment - Resort and recreation fees on visitors
Tax name in the national language Poplatek za lázeňský nebo rekreační pobyt
Tax name in English Resort and recreation fees on visitors
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 Coll., No 229/2003 Coll., No 281/2009 Coll., No 329/2011 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

Natural persons who are in spa resorts and in places of concentrated tourism for the purpose of healing or recreation, if such persons do not prove any other reason for their stay.

 
Tax object and basis of assessment

Number of days of stay.

 
Deductions, Allowances, Credits, Exemptions

Set by law:

  • blind persons and persons with a heavy disability,
  • children aged up to 18 years, seniors aged above 70 years

or set by local government by a generally biding ordinance - the other special exemptions.

 
Rate(s) Structure

Maximum 15 CZK/day per person for each day of stay begun, if this is not the day of arrival. This is set by the local government.

 
Tax due date

Set by generally binding ordinance.

 
Tax collector

Local authority.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ha

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 304.00 CZK 0.01
2011 302.00 CZK 0.01
2010 284.00 CZK 0.01
2009 282.00 CZK 0.01
2008 309.00 CZK 0.01
2007 312.00 CZK 0.01
2006 297.00 CZK 0.01
2005 297.00 CZK 0.01
2004 289.00 CZK 0.01
2003 252.00 CZK 0.01
2002 238.00 CZK 0.01
2001 251.00 CZK 0.01
2000 232.00 CZK 0.01
1999 211.00 CZK 0.01
1998 203.00 CZK 0.01
1997 191.00 CZK 0.01
1996 188.00 CZK 0.01
1995 178.00 CZK 0.01

Comments