SUPERCEDED

XIX.   Road Tax

Road tax is imposed on vehicles and trailers which have a Czech license plate or if they are registered abroad and are used for business purposes in the Czech Republic.

Rates are based on the engine size (passenger cars) or weight and number of axles (heavy duty vehicles):

Vehicles used by diplomats and vehicles with catalyzers or electric-driven cars are exempt from tax.

There are some exception for taxpayer using combined types of transport.

The tax period is a calendar year. The tax return has to be filed by January 31 for the prior year. The taxpayer is required to pay quarterly advances ( April 15, July 15, October 15, December 15).

Vehicles registered abroad which are used for business purposes in the Czech Republic less than 183 days are subject to tax from the date of entering the country. The tax is due at the border. It is basically prorated on a time basis. The balance is payable on leaving, but if the taxpayer leaves the country earlier than it was estimated on entering the country, the balance is not refundable. The rule does not apply to cars and certain lorries.

NOTE:

A fee is payable for the use of motor ways.