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Generic Tax Name Dog tax
Tax name in the national language Poplatek ze psů
Tax name in English Dog fee
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

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

Social security contribution Employers
Legal base

Law of CNR No. 565/1990 Coll., latest amendments No.48/1994 Coll., No. 229/2003 Coll.,No. 329/2011 Coll.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Czech Republic.


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.

Tax object and basis of assessment


The number of dogs is the basis of assessment.

Deductions, Allowances, Credits, Exemptions

Set by law

  • a person, who is blind, or a person with a heavy disability,
  • a person carrying out the training of dogs intended for the accompaniment of such persons above,
  • a person running a dog shelter established by a municipality for lost or abandoned dogs,
  • a person for whom the obligation to use a dog is laid down by a special legal regulation)

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

Rate(s) Structure

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.

Tax due date

Set by generally binding ordinance.

Tax collector

Local authority.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d59fa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 286.00 CZK 0.01
2011 287.00 CZK 0.01
2010 281.00 CZK 0.01
2009 287.00 CZK 0.01
2008 287.00 CZK 0.01
2007 277.00 CZK 0.01
2006 277.00 CZK 0.01
2005 283.00 CZK 0.01
2004 279.00 CZK 0.01
2003 213.00 CZK 0.01
2002 205.00 CZK 0.01
2001 191.00 CZK 0.01
2000 191.00 CZK 0.01
1999 182.00 CZK 0.01
1998 170.00 CZK 0.01
1997 161.00 CZK 0.01
1996 148.00 CZK 0.01
1995 125.00 CZK 0.01