Wednesday, November 20, 2019

Czech Roads Tax Silniční daň

Road tax (Silniční daň) in Czech Republic

Taxation forms library

Open Tax - forms library

Register for road tax (once)

Find your form, i.e. for contractors, find section 
"Přihláška k registraci fyzických osob - univerzální", or 
"Přihláška k registraci pro fyzické osoby", 
open form:
Online EPO form (for Datová schránka = Data mailbox)

Fill in your details.
20. Očekávaná daňová povinnost = expected tax to be paid (i.e. 250 * 5 * 0.6 = 750 CZK)
Send form through Datová schránka = Data mailbox

Tax return - calculate, claim and pay your Road tax (yearly, no later than 1. February)

Find section 
"Přiznání k dani silniční" or 
"Daňové přiznání k dani silniční - od roku 2009 včetně", 
open form:
Online EPO form (mainly for Datová schránka = Data mailbox)

Fill the form, pay the tax (i.e. via QR code).
Read the Instructions - Pokyny
"Datum počátku zdaň. období" i.e. 1.1.2019
"Kód rozlišení typu přiznání" = A (default)
Claim for the previous year until end of new January.

Account number (Pilsen city citizens)

Finance buroeau for Pilsen region (Finanční úřad pro Plzeňský kraj):

Pay quarterly tax deposits (1/4 of yearly tax)

15. April
15. July
15. October
15. December


Tax deposit is paid quarterly, i.e. January-March period is paid in April.
Paid for each month of car ownership (even partial).
Tax discount can be applied based on car age:
0 to less than 3 years: 48% discount
3 to less than 6 years: 40% discount
6 to less than 9 years: 25% discount
9 years and older car:   0% discount
Rough tax deposit estimate: II. oddíl (on page 2), Roční (denní) sazba (column 20) deducted by discount divided to each quarter of year, i.e. 3000 * 60% / 4 = 3000 * 0.6 / 4 = 450 per quarter of year.

Paragraf §6 - 40% for 3-years car
"Není vyplněno snížení dle odst. 6." - delete and rewrite whole line
§ 12Sleva na dani = not applicable = only combined containers


Czech tax offices - bank account numbers
Road tax amount - based on car ccm
Instructions for subscription

Offline forms for subscription interactive PDF for print or (old PDF)
Offline forms for tax return PDF for print - Interactive PDF