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Measures List
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Measure Name
Date when measure came into force
Increase of minimal tax rate 2012/01/01
Increase in tax rates on tobacco products 2013/01/01
Increase in tax rates 2014/01/01
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Spotřební daň z tabákových výrobků
Tax name in English Excise duty on tobacco products
Member State CZ-Czech Republic
Tax in force since 1993/01/01
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

1992 Excise duty Act, No 587/1992 Sb., replaced by Excise duty Act No 353/2003, as amended

 
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

Producers and importers of tobacco products, traders.

 
Tax object and basis of assessment

Cigarettes, cigars, cigarillos, smoking tobacco, other smoking tobacco.

Basis of assessment:

Cigarettes - ad valorem duty calculated on retail selling price and specific duty per pieces.

Cigars and cigarillos - specific duty per pieces.

Smoking tobacco and other smoking tobacco - specific duty per kilogram.

 
Deductions, Allowances, Credits, Exemptions

Tax exemptions-only for technology testing and samples for customs authority.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 1,290.00 27.00 %
Cigars and Cigarillos 1,420.00
Fine cut smoking tobacco (for rolling of cigarettes) 1,896.00
Other smoking tobacco 1,896.00

Comments

Comments:

Cigarettes: minimum excise duty is 2,370 CZK/1,000 pieces.

 
Tax due date

Excise duty shall become chargeable at the time of release of for consumption of tobacco products. The tobacco stamps are obligatory within the territory of the Czech Republic.

 
Tax collector

Customs authority.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122ce + d214ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 53,337.00 CZK 1.32
2011 48,203.00 CZK 1.20
2010 44,062.00 CZK 1.11
2009 41,583.00 CZK 1.06
2008 31,262.00 CZK 0.78
2007 49,789.00 CZK 1.30
2006 32,251.00 CZK 0.92
2005 26,420.00 CZK 0.81
2004 22,281.00 CZK 0.73
2003 19,001.00 CZK 0.68
2002 15,748.00 CZK 0.59
2001 13,292.00 CZK 0.52
2000 14,984.00 CZK 0.63
1999 15,316.00 CZK 0.69
1998 13,499.00 CZK 0.63
1997 12,778.00 CZK 0.65
1996 12,175.00 CZK 0.67
1995 11,272.00 CZK 0.71

Comments