Property taxation

Basic

100

Property taxation is divided into:

Real Estate Tax, Road Tax

200

Who is the taxpayer of land tax?

The owner of the land.

300

How long is the taxable period and when must the tax return be submitted?

Taxable period is the calender year and the taxpayer is obligated to deliver a tax return by 31^st January.

Vocabulary

100

Přelož:

chmelnice

hop gardens

200

Přelož:

byty a nebytové prostory

flats and non-residential premises

300

Translate:

Municipalities may determine local coefficients.

Obce mohou určovat místní koeficienty.

True or False

100

The real estate tax includes a tax on land and tax on buildings.

True

200

The real estate tax includes a tax on land and a tax on buildings, which may not be located in the Czech Republic.

False

300

Since 2022, among the subject of the road tax, does not belong: passenger cars, buses (category N) and trucks up to 4.5 tons of category N2.

False

Take a guess

100

Fill in:

Real Estate Tax Act No. 338/...

*hint* year

1992

200

In case of buildings with more floors than one level, the tax rate varies per square meters is increased with each floor. What is the rate for each additional floor in CZK?

*hint* it is between 0,5 - 3 CZK

1,4 CZK

300

What is the current coefficient for taxable buildings in Mariánské lázně?

*hint* it is between: 0,5 - 5

3,5