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Generic Tax Name Tax on lotteries, gambling and betting - Levy from lotteries and other similar games
Tax name in the national language Odvod z loterií a jiných podobných her
Tax name in English Levy from lotteries and other similar games
Member State CZ-Czech Republic
Tax in force since 2012/01/01
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. 202/1990 Coll, as amended by subsequent acts.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

In case of gambling machines:

  • Central government –  20 % of levy revenues
  • Municipalities  – 80 % of levy revenues

In case of lotteries and other similar games:

  • Central government –  70 % of levy revenues
  • Municipalities  – 30 % of levy revenues
 
Geographical Scope

Czech Republic

 
Taxpayers

Operator of the lotteries

 
Tax object and basis of assessment

In case of lotteries and other similar games - the partial tax base is calculated as an amount by which the total amount of bets exceeds the total amount of winnings.

In case of gambling machines - the partial tax base is calculated as an amount by which the total amount of bets exceed the total amount of winnings. Other part of the partial tax base in calculated as the sum of the number of days, in which the gambling machines was licensed (with permission).

 
Deductions, Allowances, Credits, Exemptions

The partial levy on lotteries and the partial levy on betting can be reduced by the amount of monetary donations granted to the Czech Olympic Committee for physical education and sport purposes. The partial levy may be reduced by no more than 25 % of such partial levy.

 
Rate(s) Structure

In case of lotteries and other similar games - 20 % of tax base.

In case of gambling machines - 20 % of tax base and 55 CZK per day in which the gambling machines were licensed.

 
Tax due date

Taxation period is set as a calendar year. Levy due date in 2 months from end of period of taxation. During the calendar year the levy is prepaid by quarterly advances - last advances is payable in time of submitting the tax return - 2 months from end of period of taxation.

 
Tax collector

Tax offices

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,684.00 CZK 0.19

Comments