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Generic Tax Name Motor vehicles tax - Motor vehicle entry fees
Tax name in the national language Poplatek za povolení k vjezdu s motorovým vozidlem do vybraných míst a částí měst
Tax name in English Motor vehicle entry fees
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
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. 565/1990 Coll.
 
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

A natural person or legal entity to whom the permission for entry with a motor vehicle to selected places was issued.
 
Tax object and basis of assessment

The number of days of the permission validity.
 
Deductions, Allowances, Credits, Exemptions

Set by law

  • natural person who have their permanent residence or hold a property on the selected place, persons close to them, wives and husbands of these persons and their children,
  • persons who use a property on the selected place for their economic activity,
  • holders of the ZTP (health disability) certificate and their guides.

 

or set by local government by a generally binding ordinance - the other special exemptions.
 
Rate(s) Structure

Maximum 20 CZK per day. Upon agreement with the payer, the municipality may specify the fee in a lump sum. The fee is set by local government.
 
Tax due date

Set by generally binding ordinance.
 
Tax collector

Local authority.
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ad + d59fb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 24.00 CZK 0.00
2011 23.00 CZK 0.00
2010 22.00 CZK 0.00
2009 22.00 CZK 0.00
2008 24.00 CZK 0.00
2007 24.00 CZK 0.00
2006 26.00 CZK 0.00
2005 22.00 CZK 0.00
2004 30.00 CZK 0.00
2003 36.00 CZK 0.00
2002 34.00 CZK 0.00
2001 32.00 CZK 0.00
2000 28.00 CZK 0.00
1999 29.00 CZK 0.00
1998 49.00 CZK 0.00
1997 24.00 CZK 0.00
1996 23.00 CZK 0.00
1995 21.00 CZK 0.00

Comments