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Generic Tax Name Tax on real estate - Fee on building land betterment
Tax name in the national language Poplatek za zhodnocení stavebního pozemku
Tax name in English Fee on building land betterment
Member State CZ-Czech Republic
Tax in force since 2002/01/01
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

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

Social security contribution Employers
Legal base

Law No. 565/1990 Coll., lasted amendment No. 320/2002 Coll.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Czech Republic.


Owner of building site.

Tax object and basis of assessment

Improvement by possibility of connection to the water supply or sewerage system.

Deductions, Allowances, Credits, Exemptions

Special exemptions are set by local government in a generally binding ordinance.

Rate(s) Structure

The difference between the price of the building site without the possibility of being connected to the water supply or sewerage built by the municipality and the price of the building site with this possibility. The rate of the fee per square meter of improved building site shall be specified by the municipality in a generally binding ordinance.

Tax due date

Set by generally binding ordinance.

Tax collector

Local authority.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d91ba

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 10.00 CZK 0.00
2011 16.00 CZK 0.00
2010 11.00 CZK 0.00
2009 11.00 CZK 0.00
2008 6.00 CZK 0.00
2007 4.00 CZK 0.00
2006 4.00 CZK 0.00
2005 9.00 CZK 0.00
2004 9.00 CZK 0.00
2003 5.00 CZK 0.00