Road tax 2025: who pays it and how much?

In this article, we will tell you who pays road tax (including special situations such as rented or operating lease vehicles, trailers and quadricycles), what the rates and exemptions are, how to calculate road tax, how payment and deposits work, registration and deregistration and finally how to file and pay.

When to pay road tax

who pays road tax

The road tax payer is the operator of the vehicle registered in the CzechRoad Vehicle Register. The operator is the one who is in charge of the vehicle operationally, it does not have to be the owner (typically in the case of leasing). The law also allows for special situations (e.g. the user of the vehicle in case of death or dissolution of the operator, organisational units of foreign persons, etc.). No road tax is payable for a vehicle registered outside the Czech Republic.

Road tax and vehicle categories

The subject of the tax are, simplified, trucks of categories N2 and N3 and their trailers of categories O3 and O4, if they are registered in the Czech Republic. However, tax rates are only set for vehicles from 12 tonnes onwards, so in practice you pay road tax on vehicles (and trailers) with a maximum permissible weight of at least 12 tonnes. Cars are not subject to the tax.

Who pays road tax on a rented vehicle

In the case of a lease, we distinguish between the owner and the operator. The lessee (user) is usually the operator on the registration certificate – and it is the lessee who pays the road tax. In the case of an operating lease, the lessee is also the operator. However, if the lessor were the operator, he would be liable. The operator’s entry in the register is therefore always decisive.

If an employer provides a fleet vehicle to an employee for a business trip and the vehicle falls within the scope of the tax, the employer pays the road tax as the operator.

Road tax and trailer, semi-trailer and quadricycle

A separate rate of road tax applies to trailers: if the trailer has a maximum permissible weight of up to 12 tonnes, the tax is CZK 0; from 12 tonnes onwards, the annual tax is CZK 3 600. Trailers with body code “DA” are not subject to road tax at all.

Quadricycles (ATVs, UTVs) usually fall into the L vehicle categories, not the N2/N3 categories, and are therefore not subject to road tax.

Road tax: rates

The rate of tax for 2025 is set out in the Schedule to the Road Tax Act. The decisive factors are the vehicle category N, the type of bodywork (codes BA/BB for lorries, BC/BD for tractors), the number of axles and the maximum permissible weight (for tractors, the weight of the combination is assessed). Newly (effective from 1 July 2025 with retroactive effect for the whole year 2025) vehicles with air suspension of the drive axle have lower rates. Thus, the following rates apply in 2025:

• N – BA/BB (truck), 2 axles, 14-15 t: CZK 3 200/year (other suspension), CZK 2 304/year (air suspension).
• N – BA/BB, 3 axles, 19-21 t: CZK 3 800/year (other suspension), CZK 2 904/year (air suspension).
• N – BA/BB, 4 or more axles, 29 t or more: 14 000 CZK/year (other suspension), 9 408 CZK/year (air suspension).
• N – BC/BD (tractor), 2 axles, 25-28 t (combination): 8 000 CZK/year ( other hitch), 4 608 CZK/year (air suspension).
• Trailers category O: 0 CZK up to 12 t; 3 600 CZK if over 12 t.

The amount of the tax is determined preferentially according to the data in the road vehicle register (calculated with the data valid at the beginning of the year; for the first registration during the year, according to the situation at the time of registration). The type of drive axle hitch shall also be assessed at the beginning of the period (or at the first registration during the year).

Exemption from road tax

An exemption means that you do not pay road tax on a given taxable vehicle (i.e. a vehicle of category N2 or N3 and its O3 or O4 trailers registered in the Czech Republic) in certain situations, even though it would otherwise be subject to tax. Thus, apart from the fact that cars and trailers (body code “DA”) are not subject to tax at all, the law explicitly mentions other categories of exemptions.

These include, for example, vehicles of consular offices and diplomatic missions, medical and rescue vehicles, including Czech Red Cross vehicles, or vehicles of owners and managers of roads if they are used to ensure passability and navigability (winter and summer maintenance, special cleaning, etc.). The purpose is not to increase costs where the vehicle serves the public interest or special services of the State.

It is important to understand the temporal scope of the exemption. A taxable vehicle is exempt for the calendar month in which the conditions for exemption were met on all days the vehicle was subject to the tax. In practical terms, this means that if a vehicle, for example, performs winter maintenance tasks for the entire month of October and at the same time fulfills the subject matter of the tax (is registered and operated) in October, zero road tax will come out in October due to the exemption.

At the same time, it is important to save the documents to prove that you have fulfilled the conditions of the exemption (contracts, orders, operating books, confirmation from the maintenance service provider, etc.). In case of doubt, this will make it easier to prove why you have claimed zero tax in specific months.

How do you treat the exemption on your return? You also include the taxable vehicle that is exempt in the return, but only if the non-zero sub-tax would have resulted without the exemption. That is, the idea is not to list everything, but to list the exempt vehicle only if some amount of tax would otherwise come out (and then the return will be zero because of the exemption). This avoids unnecessary paperwork for cases where zero would have come out anyway (e.g. vehicles under 12 tonnes which have a statutory rate of 0 CZK and are not actually subject to the return).

It’s good to keep in mind that an exemption is not the same as a vehicle outside the scope of the tax. A car or semi-trailer is not subject to tax – these are not mentioned on the return at all. Conversely, a taxable truck may be exempt in a particular month, and that’s where the above rule for reporting on the return comes into play.

Practical example: a haulier operates a truck of category N3, which provides gritting and ploughing for a whole month in December under an agreement with the municipality. Therefore, the conditions for exemption are met for all taxable days in December; in the 2025 return, December for this vehicle will be shown with a result of CZK 0 due to the exemption. If the same vehicle ran normal commercial jobs in November, November would be taxed at the standard rate. The specific month is always the deciding factor.

Road tax discount

A tax rebate is a different instrument than an exemption. It does not remove the vehicle from the tax, but reduces the calculated tax for the taxable vehicle if you meet the combined transport conditions.

For road tax purposes, the term combined transport is defined as the transport of goods which takes place in one and the same transport unit (e.g. large container, swap body, rolling container) or in a complete road combination (lorry, trailer, semi-trailer with or without tractor unit) and at the same time the railway or inland waterway is used during the transport. In order to constitute combined transport, the following two conditions must be met:

1. The main section by rail or inland waterway exceeds 100 km as the crow flies.
2. The road section shall consist only of the initial or final part and shall run: between the place of loading/unloading of the goods and the nearest railway station suitable for transhipment or a transhipment point for combined transport, or between the place of loading/unloading of the goods and an inland port, in which case it shall not exceed 150 km as the crow flies.

The amount of the discount shall be based on the number of journeys made in combined transport over the entire tax period as follows:

• 31-60 journeys = 25 % discount
• 61-90 journeys = 50 %
• 91-120 journeys = 75 %
• more than 120 journeys = 90 %

And if the railway section within the territory of the Czech Republic is longer than 250 km as the crow flies, it is counted as two journeys. The discount is applied directly on the tax return for the vehicle in question.

What exactly are you documenting: Keep the transport documents with the transhipment confirmation (acceptance/transfer of the unit) with your return to show that it was actually a combined transport and how many journeys you completed. In the event of an inspection, this will prove your entitlement to the appropriate percentage discount.

Calculation of road tax

Step 1: Check whether the vehicle is subject to tax

Check whether the vehicle is a category N2/N3 (goods vehicle) or an O3/O4 trailer. Under 12 tonnes, the rate is 0 CZK ( you do not pay tax and the vehicle is not included in the return). From 12 tonnes onwards you have to go on to the rates.

Step 2: Find the correct rate line in the annex

Depending on the body type (BA/BB for trucks; BC/BD for tractors), the number of axles and the maximum permissible weight (for a tractor, the weight of the combination), you can find the annual tax rate in the table.

In 2025 the rates are twofold: for vehicles with air suspension of the drive axle (lower) and for vehicles with other suspension.

Step 3: Include the discount (combined transport) and the exemption

If you use combined transport during the year, you will apply a discount at the appropriate rate. Exempt (or not exempt at all) vehicles are only included on the return if the tax would have been non-zero without the exemption. Zero rate tax (e.g. N under 12t) is not shown on the return.

Step 4: Actual calculation

Let’s say you have an N3 (BA) truck with 3 axles, a maximum permissible weight of 20 tonnes and a different drive axle suspension. According to the Schedule to the Act, it falls in the 19-21 tonne (3 axle) range. The annual tax for a different hitch is £3,800.

If you had an air suspension on the same vehicle, the annual tax would fall to CZK 2,904. In addition, if you meet the conditions of the Combined Transport Discount, you can reduce the tax by tens of percent to 0 CZK (if you meet the strict quantity limits for rail journeys). You do the calculations for each taxable vehicle separately and add them up on your return.

Registration and deregistration of road tax

It used to be common to register for tax and keep track of deposits. From 2022, registration for road tax has been dropped and deposits are not payable. Therefore, deregistration is also not dealt with by the traditional registration form: you simply no longer list any taxable vehicle on your return for that year if your liability has ceased (for example, you no longer had a non-zero tax vehicle in that year).

How to file a road tax return

The road tax return is filed exclusively electronically – via theMy Tax Portal (EPO). The deadline is always 31 January of the following year. You must file a return if you have at least one taxable vehicle with non-zero tax, claim an exemption or a rebate.

When filling in, you need the registration number, body type code, number of axles and maximum permissible weight (for a tractor unit, the weight of the combination) for each vehicle. Decide according to the information in the register.

Where to file: tax administration is carried out by the selected territorial offices as instructed by the GFD (centralisation). In practice, you can also file at your territorial office (according to your registered office/residence), which will forward the return to the correct office.

How to pay road tax

You pay cashless (internet banking, payment order), or by postal order A or cash at the cash desk. The day of payment is the day the amount is credited to the tax office’s account (in the case of cash, the day of receipt).

Theaccount number of the tax office shall be in the form: prefix-matrix/0710. The prefix for road tax is ‘748’ (i.e. 748-matrix/0710). The matrix is the unique number of the specific tax office (the list is published by the Tax Administration). The bank code is always 0710 (CNB).

The variable symbol identifies the payer:

• If you have a VAT number, you enter the stem part of the VAT number (digits after “CZ”).
• For an individual without a VAT number, enter the birth number without the slash.
• For a foreign person without these identifiers, the administrator will assign the TIN.

In My Taxes, you can also generate payment details with a QR code – minimising errors in the prefix and matrix.

Summary

The road tax in 2025 applies mainly to trucks of categories N2 and N3 and their trailers O3 and O4 registered in the Czech Republic; in practice it applies from 12 tonnes upwards (cars and trailers with code “DA” are not subject to the tax). The taxpayer is the registered operator (typically the lessee in the case of leasing). Trailers up to 12 t have a rate of 0 CZK, from 12 t onwards 3 600 CZK; quadricycles fall outside the subject. The annual rate depends on body type (BA/BB vs. BC/BD), number of axles and weight; vehicles with air suspension of the drive axle have lower rates retroactively from 1 July 2025. Exemption applies for full months when conditions are met (e.g., public service vehicles) and is only included on returns where a non-zero tax would result without the exemption. No tax registration or backups are kept from 2022.

Returns are filed exclusively electronically through My Taxes by 31 January of the following year and payment is made without cash (correct prefix 748, FÚ registry, VS by TIN/RN). The return lists all taxable vehicles with a non-zero tax and those exempt vehicles that would be non-zero without the exemption; vehicles outside the subject or with a statutory rate of 0 CZK are not listed.