Simply put, the taxpayer is always the person who is registered in the vehicle's technical certificate as its operator .
How and when to pay road tax?
The tax return only lists vehicles that are subject to road tax. If you only operate vehicles that are not subject to road tax, you have no reporting or other obligation.
Advance payments for road tax are not paid, the tax is paid in a lump sum for the entire year in retrospect. The deadline for filing and paying the tax for 2024 is January 31, 2025. Entrepreneurs must file their tax returns exclusively electronically.
The calculation of road tax depends on the vehicle category, body type, vehicle weight and number of axles.
TipAre you a self-employed person, entrepreneur, company, contributory organization or office uae phone number data with a turnover in non-cash transactions of up to CZK 50,000? Request a payment terminal or payment gateway for half a year free of charge and accept card payments. All you need to do is have not accepted card payments in the last 12 months and meet the general conditions for using the card payment acceptance service.
Property tax
In certain situations, entrepreneurs must also file a tax return for real estate tax. Specifically, these are entrepreneurs who bought, sold or made significant modifications to a property in 2024 , after which the tax amount changed, such as an extension or a change in use or area.
Road tax is paid by the operator (natural or legal person) of a vehicle that is subject to the tax, regardless of whether they use it for business or as a private person.
The deadline for submitting the return and paying road tax for 2024 is January 31, 2025.
Persons who bought, sold or made significant modifications to a property in 2024, after which the tax amount changed, are obliged to file a property tax return by January 31, 2025.
If you own real estate but have not made any changes, you do not have to file a tax return again - the tax office will automatically assess your tax every year.
Real estate tax is due by May 31st.