Part 65: Property tax and road tax return in 2025
16. 1. 2025 | 2 minutes
Administration
The end of January is the deadline for filing two tax returns – property tax and road tax. Find uae phone number data out if this obligation applies to you.
Happy,Confident,Male,Driver,Standing,In,Front,On,His,Truck
Contents
Road tax
Property tax
Road tax
From 2022, the obligation to pay road tax and file tax returns for most vehicles, but not all, will be abolished. Who will be subject to this obligation in 2025?
What vehicles are subject to road tax for 2024?
The subject of road tax are only vehicles registered in the Czech road vehicle register of types N2 and N3 trucks weighing over 12 tons and their trailers of categories O3 and O4 weighing over 12 tons.
On the other hand, road tax is not paid for the use of passenger cars, buses, semi-trailers and trucks up to 12 tons, as well as all vehicles that are not registered in the Czech Road Vehicle Register.
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Who is the road tax payer?
Road tax is paid by the operator (natural or legal person) of a vehicle that is subject to the tax, regardless of whether he uses it for business or as a private person. The operator of the vehicle is therefore a tax payer even if, for example, he does not use the taxable vehicle for business purposes himself, but lends it to another person for business purposes.