Taxes in Europe Database v2
Law of CNR No. 565/1990 Coll., latest amendments No.48/1994 Coll., No. 229/2003 Coll.,No. 329/2011 Coll.
The owner of the dog. The owner of the dog is a natural person or legal entity having his/her permanent residence on the territory of the Czech Republic.
Dogs. The number of dogs is the basis of assessment.
The number of dogs is the basis of assessment.
Set by law
or set by local government by a generally binding ordinance - the other special exemptions.
A maximum of 1,500 CZK per calendar year per dog; for second and further dogs, a maximum of 2,250 CZK per calendar year per dog. The fee rate for a dog, whose owner is disabled, an old-age pensioner or a widow beneficiary is 200 CZK per one calendar year. The fee is set by the local government.
Set by generally binding ordinance.