Road Tax Return: How and When to File It?

In this article, we’ll walk you through registering for road tax, filing a road tax return, and filing an amended return. We’ll also explain exactly how to pay and advise you on when and how to deregister.

Who Pays Road Tax Today

As of 2022, road tax applies only to selected N2 and N3 category trucks and O3 and O4 category trailers registered in the Czech Republic. However, this does not mean that every such vehicle is subject to the tax or must be included in the tax return. For many vehicles, particularly those with a lower maximum authorized weight, the tax rate is zero. The tax return primarily includes vehicles for which a non-zero tax is due, or vehicles for which a tax credit applies. Passenger cars and light vans in category N1 are not subject to road tax.

Road Tax Application and Registration

As of 2022, the requirement to register for road tax has been abolished. Therefore, taxpayers are not required to file a registration application or a cancellation notice. If they are required to file a tax return, they must do so for the relevant calendar year within the statutory deadline.

Changes affecting vehicles during the year—such as their purchase, sale, or change of operator—are taken into account when calculating the tax for each calendar month. The decisive factor here is not only the actual use of the vehicle, but also the legal conditions for the creation and termination of the tax liability, particularly the information about the operator in the motor vehicle registry. Vehicles subject to a zero tax rate are generally not included in the tax return.

How to File a Road Tax Return

Starting January 1, 2025, road tax returns must be filed electronically. You can use, for example, the MOJE daně portal, including the online tax office (DIS+), which also allows you to pre-fill certain information from your previous return. The return can also be filed via a data box or by any other legally recognized method of electronic filing. Road tax administration is handled by selected regional offices of the tax authorities.

What exactly do you include in the return?

• taxpayer identification (IČO/DIČ, registered office),
• the local jurisdiction of the tax administrator,
• vehicle category,
• body type code (BA, BB, BC, BD, …),
• number of axles,
• maximum permissible weight).

Amended Road Tax Return

Sometimes you don’t discover an error until after the deadline. The Tax Code addresses this with an amended tax return. The rule is simple: If you find that the tax should be higher than the last known amount, you must file an amended return by the end of the month following the discovery and pay the difference at the same time. Keep in mind that an amended return for a higher tax amount incurs late-payment interest. Therefore, it pays to correct errors immediately upon discovery.

Interest on late payment begins to accrue on the 4th calendar day following the original tax due date and continues until the amount is actually credited to the tax authority’s account (the date of crediting is decisive, not the date you send the payment). Interest is calculated daily on the amount owed. The rate is the CNB repo rate as of the first day of the relevant half-year plus 8 percentage points. An exception applies when the total interest (for a given type of tax, with the same tax administrator, for the same period) does not exceed 1,000 CZK. In this case, the tax authority will not assess any interest at all. However, the CZK 1,000 limit does not apply to the sum of different types of interest (late payment, deferral, etc.).

If you discover that the tax amount should be lower, you may file an amended return by the end of the tax assessment period (typically 3 years from the regular filing deadline), taking into account any interruptions or suspensions of the deadlines.

An amendment to the Road Tax Act , effective July 1, 2025, reduced the tax on vehicles with an air suspension on the drive axle, and the Financial Administration explicitly stated that the reduction applies retroactively for the entire period from January 1, 2025. If you have already filed your tax return for part of 2025, you can claim the reduction by filing an amended return.

Road Tax Exemptions and Discounts

For taxable vehicles in categories N2/N3 and their O3/O4 trailers registered in the Czech Republic, road tax is not payable in certain situations, even though it would otherwise be due. Typically, these include vehicles belonging to diplomatic and consular missions, medical and emergency vehicles, and machinery owned or operated by road owners or administrators for the purpose of ensuring road passability and maintenance.

The exemption applies to the calendar month in which the conditions were met on all days during which the vehicle was subject to the tax. It is necessary to retain documents proving eligibility (e.g., contracts, logbooks, confirmations from contracting authorities). Such a vehicle is reported on the tax return only if, without the exemption, the tax liability would be greater than zero.

Road tax may also be reduced through a discount for combined transport, in which road transport is combined—under conditions specified by law—primarily with rail or water transport. To be eligible for the discount, you must meet the conditions set forth in the Road Tax Act and retain documentation proving that the transport operations took place.

The amount of the discount depends on how the vehicle is used and, in some cases, on the number of trips. For more than 120 trips in combined transport using rail, the discount is 90%; 75% for 91 to 120 trips, 50% for 61 to 90 trips, and 25% for 31 to 60 trips. However, if the taxable vehicle is used exclusively for transport on the initial or final leg of combined transport, the discount may reach 100% of the tax. The specific conditions and the amount of the discount must always be assessed in accordance with the legislation in effect for the relevant tax period.

How to Pay Road Tax

Paying road tax correctly depends on a few pieces of information that you must not mix up: the road tax account number in the correct format with the prefix, the correct registry office based on local jurisdiction, and the variable symbol:

Road Tax Account Number and Prefix

Each tax office has its own so-called account registry number. The common prefix for road tax is “748,” and the bank code is 0710 (CNB). The registry number is selected based on local jurisdiction (e.g., the tax office for the capital city of Prague has registry number 77628031, the South Moravian Region has 77628621, etc.). The resulting account number thus takes the form 748–(registry number of the relevant tax office)/0710; for example, for Prague, it is 748–77628031/0710.

Variable Symbol

The standard variable symbol for tax payments is the base portion of the Tax Identification Number (TIN) (for individuals, the birth number without a slash; for legal entities, the Company Identification Number (IČO). If a TIN has not been assigned, the tax administrator’s own identifier is used).

Deadlines and Due Dates

The road tax return is generally filed by January 31 of the year following the end of the tax period. The tax is due by the same deadline, and no advance payments are required. However, if the last day of the deadline falls on a Saturday, Sunday, or public holiday, the deadline is extended to the next business day. For example, the return for the year 2025 had to be filed and the tax paid no later than February 2, 2026.

Road Tax Deregistration

Starting in 2022, taxpayers are no longer required to register for road tax and therefore do not need to deregister separately. If you sell a taxable vehicle during the year or there is a change in its operator, you must correctly determine for which calendar months you are liable for the tax. The decisive factors are the statutory rules and the data in the vehicle registry, not merely the date the purchase agreement was signed or the date the vehicle was actually transferred.

Example: If you sell a truck in June, it cannot be automatically concluded—without further information—that the original operator is liable for tax only through May and the new operator from June onward. To correctly determine tax liability, it is necessary to ascertain when and how the change in operator was recorded in the registry and who met the legal requirements in the relevant calendar month.

The Most Common Mistakes on Road Tax Returns and How to Avoid Them

1. Incorrect assessment of whether a return needs to be filed at all: Many self-employed individuals with passenger cars or light vans unnecessarily search for the form. No return is required for a passenger car or N1 vehicle. The return must be filed by anyone operating N2/N3 and O3/O4 vehicles registered in the Czech Republic—and only for the months in which the conditions were met.
2. Confusion between registration and tax return: As of 2022, road tax registration no longer exists. Some people are still filling out the old registration forms completely unnecessarily. All you need to do is file a tax return.
3. Incorrect account, road tax prefix, or registry number: Sendthe payment to the account of your locally competent tax office in the format 748–(registry number)/0710. Current registry numbers and prefixes are publicly available in the Financial Administration’s overviews.
4. Missing or incorrect variable symbol: Use the root portion of your Tax ID Number (DIČ) or Company ID Number (IČO) (for individuals, the birth number without a slash). The correct variable symbol will allow the payment to be unambiguously assigned.
5. Unused discount for combined transport or insufficient proof: If your operation includes rail transport segments and the transport units remain unchanged, the discount can be up to 90%. Don’t forget to keep records of your trips and note that any rail segment longer than 250 km within the Czech Republic counts double. However, without documentation confirming the transshipment point, you will not be able to claim the discount.
6. Late Response to a Discovered Error: As soon as you realize that the tax should be higher, you have until the end of the following month to file an amended return and pay the additional amount. If you wait longer, you will face penalties.

Summary

The road tax applies to certain N2 and N3 category trucks and O3 and O4 category trailers registered in the Czech Republic. However, not every such vehicle triggers an obligation to file a return or pay the tax. As of 2022, the registration requirement was abolished, and as of 2025, returns must be filed electronically, for example, through the MOJE daně portal or a data box. The statutory deadline for filing and paying the tax is generally January 31 of the following year; if the deadline falls on a non-working day, it is extended to the next working day. No advance payments are required for the road tax. When making a payment, you must use the correct account number of the locally competent tax office and the variable symbol.

If the tax amount turns out to be higher, an amended return must be filed by the end of the following month and the difference paid; interest accrues from the 4th day after the original due date (CNB repo rate + 8 basis points; if the total does not exceed 1,000 CZK, no interest is charged). A lower tax amount may be claimed via an amended return within the tax assessment period. The exemption applies only to full months in which the conditions are met; the combined transport discount (up to 90%) must be supported by a log of trips and a confirmation from the transshipment point.