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ROAD TAX

Road tax is collected from road motor vehicles and their trailers that are registered and operated in the Czech Republic, if such vehicles are used for business or other independent gainful activities. All vehicles with the weight of 12 metric tons and over are always subject to road tax. From 1.1.2009 all vehicles with the weight of 3,5 metric tons and over are subjected to the road tax.

Road tax must be paid by natural or legal persons who use the vehicle and are registered in the certificate of roadworthiness as operators. Such a person can also be a taxpayer who uses a vehicle, certificate of roadworthiness of which states a deceased, wound-up or dissolved employer. If such an employer is the taxpayer who pays travel expenses to their employees, then the tax rate is CZK 25 for each day of the vehicle's use and only in such cases when it is more convenient for the taxpayer.

The taxation period is one calendar year. Tax obligation commences/ceases in such a calendar month when the vehicle starts/stops to be used for business purposes. In case the taxpayer changes, the tax obligation of the existing taxpayer ceases in the last full month when they used the vehicle. Tax obligation of the new taxpayer commences in the subsequent month. The tax is calculated by multiplying one-tenth of the annual tax rate and the number of calendar months.

Based on materials published by www.czech.cz