Shrnutí: In 2026, the road tax applies primarily to operators of heavier trucks and their trailers registered in the Czech Republic. Passenger cars are not subject to the road tax, and for many trucks, the rate is 0 CZK. The amount of the road tax depends mainly on the vehicle category, the number of axles, the weight, and, for trucks, also on the type of drive axle coupling. The tax is not paid in installments; it is settled once a year along with the tax return.
Not sure if road tax applies to your vehicle? For corporate fleets, several technical specifications may all be relevant. We’ll help you assess your obligations and avoid mistakes when filing your return.
The road tax payer is the vehicle operator registered in the Czech Republic’sRoad Vehicle Register. The operator is the person responsible for the vehicle’s operation; this does not necessarily have to be the owner (typically in the case of a lease). The law also allows for special situations (e.g., the vehicle user in the event of the operator’s death or dissolution, organizational units of foreign entities, etc.). Road tax is not payable in the Czech Republic for vehicles registered outside the country.
Simplyput, the tax appliesto N2 and N3 category trucks and their O3 and O4 category trailers, provided they are registered in the Czech Republic. However, tax rates apply only to vehicles weighing 12 metric tons or more; therefore, in practice, you pay road tax on vehicles (and trailers) with a maximum authorized weight of at least 12 metric tons. Passenger cars are not subject to this tax.
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
In leasing, we distinguish between the owner and the operator. The lessee (user) is usually listed as the operator in the vehicle registration certificate —and it is the lessee who is liable for road tax. In an operating lease, the lessee is also usually the operator. However, if the lessor were listed as the operator, the lessor would be responsible for paying the tax. Therefore, the information regarding the operator in the registry is always decisive.
If an employer provides an employee with a vehicle from the company fleet for a business trip and the vehicle is subject to the tax, the employer pays the road tax as the operator.
A separate road tax rate applies to trailers: if the trailer has a maximum permissible weight of up to 12 metric tons, the tax is 0 CZK; for weights of 12 metric tons or more, the annual tax is 3,600 CZK. Semi-trailers with the body code “DA” are not subject to road tax at all.
Quad bikes (ATVs, UTVs) typically fall under the L vehicle category, not the N2/N3 categories, and are therefore not subject to road tax.
The amount of road tax is not the same for all vehicles. Road tax rates by vehicle type are specified in the annex to the Road Tax Act. For trucks, the determining factors are primarily the type of body, the number of axles, the maximum allowable weight, and whether the vehicle has an air suspension or another type of drive axle suspension. For tractor trucks, the maximum allowable weight of the truck-trailer combination is taken into account.
Starting with the 2026 tax period, some rates for vehicles with other types of drive-axle suspensions have changed slightly. For example, the rate of 3,200 CZK has increased to 3,204 CZK, and the rate of 14,000 CZK has increased to 14,004 CZK. The reason for this is an adjustment to the rates so that they are divisible by twelve without a remainder.
An exemption means that, for a given taxable vehicle (i.e., a vehicle in category N2 or N3 and its trailers in categories O3 or O4 registered in the Czech Republic), you do not pay road tax in certain situations, even though it would otherwise be subject to the tax. Thus, in addition to the fact that passenger cars and semi-trailers (body code “DA”) are not subject to the tax at all, the law explicitly lists other categories of exemptions.
These include, for example, vehicles of consular offices and diplomatic missions, medical and emergency vehicles—including those of the Czech Red Cross —or vehicles owned or operated by road owners and administrators, provided they are used to ensure the passability and walkability of roads (winter and summer maintenance, special cleanup, and the like). The purpose is to avoid increasing costs where a vehicle serves the public interest or special state services.
It is important to understand the time frame of the exemption. A taxable vehicle is exempt for the calendar month in which the conditions for exemption were met on all days during which the vehicle was subject to tax. In practice, this means that if, for example, a vehicle performs winter maintenance tasks throughout October and at the same time meets the criteria for taxation in October (i.e., it is registered and in operation), the road tax for October will be zero due to the exemption.
At the same time , it is important to keep documentation proving that you met the conditions for the exemption (contracts, purchase orders, logbooks, confirmations from the maintenance service provider, etc.). In case of doubt, this makes it easier to demonstrate why you claimed a zero tax amount for specific months.
How do you handle the exemption on your tax return? You must also list the taxable vehicle that is exempt on your tax return, but only if a non-zero partial tax would result without the exemption. In other words, the point is not to list everything, but to list the exempt vehicle only if a tax amount would otherwise be calculated (and the return will then show a zero result due to the exemption). This prevents unnecessary paperwork in cases where the result would be zero anyway (for example, vehicles under 12 metric tons, which have a statutory tax rate of 0 CZK and are not actually subject to the tax return).
It is important to note that an exemption does not mean the same thing as a vehicle being outside the scope of the tax. Passenger cars and semi-trailers are not subject to the tax—they are not mentioned at all in the tax return. Conversely, a taxable truck may be exempt in a given month, and that is when the above-mentioned rule for reporting it on the tax return applies.
Practical example: A carrier operates an N3-category truck that, under an agreement with the municipality, provides snow plowing and deicing services for the entire month of December. Therefore, in December, the conditions for the tax exemption are met for all taxable days; in the 2025 tax return, December will be reported for this vehicle with a result of 0 Kč due to the exemption. If the same vehicle were used for regular commercial jobs in November, November would be taxed at the standard rate. The specific month is always the determining factor.
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
A tax discount is a different tool than an exemption. It does not exempt a vehicle from tax, but it reduces the calculated tax for a taxable vehicle if you meet the conditions for combined transport.
For the purposes of the road tax, the term “combined transport” refers to the transport of goods that takes place in a single transport unit (e.g., a large container, a swap body, roll-off container) or within an entire road train (truck, trailer, semi-trailer with or without a tractor), and rail transportis usedduring the journey .For it to qualify as combined transport, the following two conditions must be met:
The discount amount depends on the number of combined transport trips made during the entire tax period, as follows:
And if the rail segment within the Czech Republic is longer than 250 km as the crow flies, it counts as two trips. The discount is applied directly on the tax return for the vehicle in question.
What exactly you need to document: Keep your transport documents with confirmation from the transshipment point ( receipt/transfer of the unit) with your tax return so that it is clear that this was indeed combined transport and how many trips you completed. In the event of an audit, this will allow you to prove your entitlement to the applicable percentage discount.
From a lawyer’s experience: A common source of errors regarding road tax is relying on how the owner typically classifies the vehicle rather than on the data recorded in the registry. However, the exact vehicle category, body type, number of axles, weight, or type of drive axle coupling can be decisive for determining the correct rate. Therefore, it’s worth checking the specific data on which the law bases the tax calculation before performing the calculation.
You will divide the tax liability on a monthly basis: the person listed in the registry as the operator for that month is responsible for paying the tax (the status is always determined as of the first day of the month).
No. It depends on whether the vehicle is registered in the Czech Republic. If the vehicle is not registered in the Czech Republic, you do not have to pay road tax in the Czech Republic (however, you are likely required to pay it in the country where it is registered).
No. For tax purposes, the determining factors are the category (N2/N3, O3/O4), body type, and weight. Neither fuel type nor emission standards alone determine the tax rate.
Have your registry/TP records corrected at the office. Until the correction is made, the information in the registry will be used as the basis for tax purposes.
In practice, transport documents with transshipment confirmation and internal records (GPS, loading/unloading) are used. Distance is measured as the straight-line distance between the relevant points.
Check whether it falls under category N2/N3 (truck) or O3/O4 (trailer). For vehicles under 12 metric tons, the rate is 0 CZK (in which case you do not pay the tax and the vehicle does not need to be listed on your tax return). For vehicles weighing 12 metric tons or more, you must proceed to the applicable rates.
Based on the body type (BA/BB for trucks; BC/BD for tractor-trailers), number of axles, and maximum permissible weight (for tractor-trailers, the weight of the vehicle combination), you will find the annual tax amount in the table.
If you use combined transport during the year, apply the corresponding discount. Exempt (or not subject to tax at all) vehicles are included in the tax return only if the tax would be non-zero without the exemption. A zero tax resulting from the tax rate (e.g., N under 12 t) is not reported on the tax return.
Let’s say you have an N3 truck with a BA body, three axles, a maximum authorized weight of 20 metric tons, and a non-standard drive axle configuration. It falls into the 19 to less than 21 metric ton weight class. The annual road tax amount will be 3,804 CZK starting in 2026.
If the same vehicle has an air-suspension drive axle, the tax is 2,904 Kč. The difference is therefore 900 Kč per year.
Even a single error in the weight, number of axles, or type of suspension can result in a different calculation. If you are dealing with an unclear tax liability or a dispute with the tax office, we can review your case and recommend the next steps.
If you want a quick estimate, you can also use the road tax calculator to check approximate amounts. However, the calculation on your tax return is always based on the currently valid table and data from the registry.
In the past, it was common to register for the tax and keep track of advance payments. As of 2022, registration for road tax is no longer required, and advance payments are no longer due. Therefore, deregistration is no longer handled via the standard registration form: simply do not list any taxable vehicles on your tax return for that year if your obligation has ceased (for example, if you did not own any vehicle subject to non-zero road tax that year).
Road tax returns are filed exclusively electronically —through the MOJE daně (EPO) portal . The deadline is always January 31 of the following year. You must file a return if you report at least one taxable vehicle with a non-zero tax amount, or if you are claiming an exemption or a tax credit.
When filling out the form, you’ll need the license plate number, body type code, number of axles, and maximum allowable weight (for a tractor-trailer, the weight of the combination) for each vehicle. Base your entries on the information in the registry.
Where to file: Tax administration is carried out by selected regional offices in accordance with General Financial Directorate (GFŘ) guidelines (centralization). In practice, you may also file at your local regional office (based on your registered office or place of residence), which will forward the return to the appropriate office.
You can pay by electronic transfer (online banking, payment order), by Postal Order A, or in cash at the cashier’s desk. The date of payment is considered to be the date the amount is credited to the tax office’s account (for cash payments, the date of receipt).
The tax office’s account number follows this format: prefix–registration number/0710. The prefix for road tax is “748” (i.e., 748–registration number/0710). The registry number is a unique identifier for a specific tax office (the list is published by the Financial Administration). The bank code is always 0710 (Czech National Bank).
The variable symbol identifies the payer:
In the My Taxes app, you can generate payment details that include a QR code —this helps minimize errors in the prefix and matrix.
In 2026, the road tax primarily applies to N2 and N3 category trucks and O3 and O4 category trailers registered in the Czech Republic; passenger cars are not subject to the road tax. Who pays the road tax is determined primarily by the operator information in the vehicle registry. The amount of road tax and the applicable rates vary by vehicle and depend mainly on its category, body type, number of axles, and weight; for trucks, they also depend on the type of drive axle coupling. Starting in 2026, some rates for different drive axle configurations have changed slightly. No advance payments are required, and the tax is paid once a year by the deadline for filing the electronic tax return.
No. Passenger cars are not subject to tax, regardless of whether you use the car for business purposes or claim a flat-rate transportation allowance.
Whether you must file a tax return even if your tax liability comes out to 0 Kč depends on why the resulting tax is zero. If the vehicle is not subject to tax (typically, it is not in categories N2/N3 or O3/O4) or has a maximum permissible weight of up to 12 metric tons, there is nothing to report on the tax return. The situation is different if the vehicle is taxable but you claim an exemption for it: in that case, the vehicle must be included in the tax return, but the resulting tax is zero due to the exemption.
Check the vehicle registration certificate: whoever is listed as the “operator” is the taxpayer. In the case of an operating lease, the operator is usually the lessee, though sometimes it is the lessor—it depends on the specific entry.
Yes. Vehicles with air suspension on the drive axle will have lower rates for 2025 (the change, effective July 1, 2025, will be applied retroactively). You determine the type of suspension at the beginning of the period (or at the time of the first registration in the year).
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 15 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 15 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
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