Ecotax Rates in Czech Republic

ECOTAX RATES IN CZECH REPUBLIC

Environmental tax rates in the Czech Republic: Specific tax- Tax rate natio- Name Type General tax-base Tax rate - Euro base nal currency

Other measured Air pollution or estimated e- 1000.00 CZK 31.36 € per ton- fee Tax missions to air Ammonia per tonne ne Other measured Air pollution or estimated e- Carbon mono- 600.00 CZK per 18.81 € per ton- fee Tax missions to air xide tonne. ne. Other measured Air pollution or estimated e- 20000.00 CZK 627.14 € per fee Tax missions to air Heavy metals per tonne tonne Other measured Air pollution or estimated e- 20000.00 CZK 627.14 € per fee Tax missions to air Hydrocarbons per tonne. tonne. Other measured Air pollution or estimated e- 1000.00 CZK 31.36 € per ton- fee Tax missions to air Methane per tonne ne Measured or es- Air pollution timated NOx 800.00 CZK per 25.09 € per ton- fee Tax emissions Nitrogen oxides tonne. ne. Other measured Other polluting Air pollution or estimated e- substances, 20000.00 CZK 627.14 € per fee Tax missions to air class I. per tonne. tonne. Other measured Other polluting Air pollution or estimated e- substances, 10000.00 CZK 313.57 € per fee Tax missions to air class II. per tonne. tonne. Other measured Air pollution or estimated e- Solid emissions 3000.00 CZK 94.07 € per ton- fee Tax missions to air (particulates) per tonne. ne. Other measured Air pollution or estimated e- 1000.00 CZK 31.36 € per ton- fee Tax missions to air Sulphur dioxide per tonne. ne. Other measured Air pollution or estimated e- Volatile organic 2000.00 CZK 62.71 € per ton- fee Tax missions to air compounds per tonne ne Charge for re- Charge for removal of land Management of moval of land from the agri- land, soil and fo- from the agri- Complex formu- Complex formu- cultural land Fee/Charge rest resources cultural land la la

Dokument3 24.04.2009

fund Underground water abstrac- Charge for tions for drink- withdrawal of Management of ing water sup- 2.00 CZK per groundwater Fee/Charge water resources ply m3. 0.06 € per m3. Underground Charge for water abstrac- withdrawal of Management of tions for other 3.00 CZK per groundwater Fee/Charge water resources purposes m3 0.09 € per m3. according to ex- pected costs of municipality (Waste Law) or up to 500 CZK/ person/year (Local Charges Law), municipality can choose one type Charge on mu- of charge or can nicipal waste also use a con- collection / Waste manage- Collection of trac-tual rela- up to 15.68 € per treatment Fee/Charge ment - in general municipal waste tionship person/year Only the diesel Only the diesel Other energy part in the mix- part in the mix- Excises on hy- products for ture is taxed, at ture is taxed, at drocarbon fuels transport pur- the ordinary ra- the ordinary ra- and lubricants Tax poses Biodiesel te. te. Excises on hy- drocarbon fuels District heat CNG for hea- 0.00 CZK per 0.00 EUR per and lubricants Tax production ting purposes tonne tonne Excises on hy- Other fuels for drocarbon fuels stationary pur- CNG for other 387.00 CZK per 12.14 EUR per and lubricants Tax poses purposes tonne tonne Other energy Excises on hy- products for CNG for drocarbon fuels transport pur- transportation 3355.00 CZK 105.20 EUR per and lubricants Tax poses purposes per tonne tonne Excises on hy- drocarbon fuels Heavy heating 472.00 CZK per 14.80 EUR per and lubricants Tax Heavy fuel oil oil tonne tonne Excises on hy- drocarbon fuels District heat LPG for heating 0.00 CZK per 0.00 EUR per and lubricants Tax production purposes tonne tonne Excises on hy- Other fuels for drocarbon fuels stationary pur- LPG for other 1290.00 CZK 40.45 EUR per and lubricants Tax poses purposes per tonne tonne

Other energy Excises on hy- products for LPG for drocarbon fuels transport pur- transportation 3933.00 CZK 123.33 € per and lubricants Tax poses purposes per tonne. tonne. Excises on hy- Other fuels for Lubricating oils drocarbon fuels stationary pur- and other oils - and lubricants Tax poses not abusive 0.00 0.00 Excises on hy- Other fuels for Lubricating oils drocarbon fuels stationary pur- and other oils - 9950.00 CZK and lubricants Tax poses other per 1000 litre. 0.31 € per litre. Excises on hy- drocarbon fuels Middle and 9950.00 CZK 312.00 € per and lubricants Tax Heavy fuel oil heavy gas oils per 1000 l 1000 l Excises on hy- Motor car petrol drocarbon fuels and aircraft pet- 11840.00 CZK and lubricants Tax Unleaded petrol rol per 1000 litre. 0.37 € per litre. Excises on hy- Motor car petrol drocarbon fuels and aircraft pet- 13710.00 CZK and lubricants Tax Leaded petrol rol - leaded per 1000 l 0.43 € per litre. Excises on hy- Motor oils (die- drocarbon fuels sel) and petro- 9950.00 CZK and lubricants Tax Diesel leum per 1000 litre. 0.31 € per litre. Other energy Excises on hy- products for drocarbon fuels transport pur- Petroleum spi- 10840.00 CZK and lubricants Tax poses rits per 1000 litre. 0.34 € per litre. Fee for permitted discharge of Permitted dis- waste water in- charge of waste to groundwater Management of water into 3500.00 CZK 109.75 € per Fee/Charge water resources groundwater per year year Fee for support Support of col- of collecting, lecting, process- processing, use ing, use and and removal of Waste manage- removal of end- end-of-life au- ment - individu- of-life automo- 5000.00 CZK tomobiles Fee/Charge al products biles per car 156.78 € per car Fee for the discharge of waste Other measured water into sur- or estimated ef- Amount of 0.10 CZK per face water Fee/Charge fluents to water waste water m3. 0.00 € per m3. Emissions of Fee for the dis- absorbed or- charge of waste Other measured ganically water into sur- or estimated ef- bounded halo- 300.00 CZK per face water Fee/Charge fluents to water gens kg. 9.41 € per kg. Fee for the dis- Fee/Charge Other measured Emissions of 4000.00 CZK 125.43 € per kg.

charge of waste or estimated ef- cadmium per kg. water into sur- fluents to water face water Fee for the discharge of waste Other measured Emissions of water into sur- or estimated ef- dissolved inor- 0.50 CZK per face water Fee/Charge fluents to water ganic salts kg. 0.02 € per kg. Fee for the discharge of waste Other measured water into sur- or estimated ef- Emissions of 20000.00 CZK face water Fee/Charge fluents to water mercury per kg. 627.14 € per kg. Measured or es- Emissions of Fee for the dis- timated effluents organic sub- charge of waste of oxy-dizeable stances, non- water into sur- matters (BOD, treated waste 16.00 CZK per face water Fee/Charge COD) water kg. 0.56 € per kg. Measured or es- Fee for the dis- timated effluents Emissions of charge of waste of oxy-dizeable organic sub- water into sur- matters (BOD, stances, treated 8.00 CZK per face water Fee/Charge COD) waste water kg. 0.25 € per kg. Emissions of organic substances, treated Fee for the dis- waste water charge of waste Other measured from pulp and water into sur- or estimated ef- textile produc- 3.00 CZK per face water Fee/Charge fluents to water tion kg. 0.09 € per kg. Fee for the discharge of waste Other measured water into sur- or estimated ef- Emissions of 70.00 CZK per face water Fee/Charge fluents to water phosphor kg. 2.19 € per kg. Fee for the discharge of waste Other measured Emissions of water into sur- or estimated ef- un-dissolved 2.00 CZK per face water Fee/Charge fluents to water substances kg. 0.06 € per kg. Permanent (1.4 * yearly (1.4 * yearly withdrawal of wood produc- wood produc- Fee for the Management of land from for- tion [in tion [in withdrawal of land, soil and fo- estry - eco- m3]*price per m3]*price per forest land Fee/Charge rest resources nomic forests m3)/0.02 m3)/0.02 Permanent withdrawal of land from for- ((2 to 5) * year- ((2 to 5) * year- estry - forests in ly wood produc- ly wood produc- Fee for the Management of protec-ted ar- tion [in tion [in withdrawal of land, soil and fo- eas, in spa and m3]*price per m3]*price per forest land Fee/Charge rest resources urban sur- m3)/0.02 m3)/0.02

roundings or with intensive environ-mental functions Permanent withdrawal of land from for- estry - protected forests in na- ((2 to 5) * year- ((2 to 5) * year- tional parkes, ly wood produc- ly wood produc- Fee for the Management of natural reserves, tion [in tion [in withdrawal of land, soil and fo- in high moun- m3]*price per m3]*price per forest land Fee/Charge rest resources tains, etc. m3)/0.02 m3)/0.02 The use of Transport - Reg- highways by istration or use transport vehi- of motor vehicles weighing cles, recurrent between 3.5 and 6000.00 CZK 188.14 € per Highway fee Tax taxes 12 tons. per year. year. The use of Transport - Reg- highways by istration or use transport vehi- of motor vehicles weighing cles, recurrent more than 12 12000.00 CZK 376.28 € per Highway fee Tax taxes tons. per year. year. Transport - Reg- The use of istration or use highways by of motor vehi- transport vehicles, recurrent cles weighing 800.00 CZK per 25.09 € per Highway fee Tax taxes up to 3.5 tons. year. year. Transport - Reg- istration or use Varies between Varies between of motor vehi- The entry of a municipalities, municipalities, Motor vehicle cles, recurrent motor vehicle in max 20 CZK max 0.63 € per entry fee Fee/Charge taxes a given town per day. day. Up to 10 % of Up to 10 % of Payments for Management of market price of market price of mineral extrac- land, soil and fo- Mineral extrac- mineral re- mineral re- tion Fee/Charge rest resources tion sources. sources. Payments for production and import of controlled substances (ozone depleting che- Ozone depleting Controlled sub- 400.00 CZK per micals) Tax substances stances kg 12.54 € per kg. Payments for Management of Use of mining 10000.00 CZK 313.57 € per use of mining Fee/Charge land, soil and fo- space area per km2 (2000 km2 (62.70 € for

space area forest resources CZK for up to 2 up to 2 ha of a- ha of area). rea). Electricity pro- duced in a nu- Radioactive Electricity pro- clear power 50.00 CZK per 1.57 € per waste fee Fee/Charge duction plant MWh. MWh. Radioactive Electricity pro- research nuclear 15.00 CZK per waste fee Fee/Charge duction reactors MWh Administrative Registration tasks related to and record fees environmental 800.00 CZK per 25.09 € per per- for packaging Fee/Charge policy record fee person per year son per year Administrative Registration tasks related to and record fees environmental 2000.00 CZK 62.71 € per per- for packaging Fee/Charge policy Registration fee per person son Transport - Reg- The use of a istration or use passenger car of motor vehi- with cylinder Road tax cles, recurrent capacity above 4200.00 CZK 131.70 € per (commercial) Tax taxes 3000 ccm per year. year. The use of a Transport - Reg- passenger car istration or use with cylinder of motor vehi- capacity be- Road tax cles, recurrent tween 1251 and 2400.00 CZK 75.26 € per (commercial) Tax taxes 1500 ccm per year. year. The use of a Transport - Reg- passenger car istration or use with cylinder of motor vehi- capacity be- Road tax cles, recurrent tween 1501 and 3000.00 CZK 94.07 € per (commercial) Tax taxes 2000 ccm per year. year. The use of a Transport - Reg- passenger car istration or use with cylinder of motor vehi- capacity be- Road tax cles, recurrent tween 2001 and 3600.00 CZK 112.88 € per (commercial) Tax taxes 3000 ccm per year. year. The use of a Transport - Reg- passenger car istration or use with cylinder of motor vehi- capacity be- Road tax cles, recurrent tween 801 and 1800.00 CZK 56.44 € per (commercial) Tax taxes 1250 ccm per year. year. Transport - Reg- The use of a Road tax istration or use passenger car 1200.00 CZK 37.63 € per (commercial) Tax of motor vehi- with cylinder per year. year.

cles, recurrent capacity less taxes than 800 ccm Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent between 1 and 2 2700.00 CZK 84.66 € per (commercial) Tax taxes tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent between 2 and 3900.00 CZK 122.29 € per (commercial) Tax taxes 3.5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent between 3.5 and 5400.00 CZK 169.33 € per (commercial) Tax taxes 5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent between 5 and 6900.00 CZK 216.36 € per (commercial) Tax taxes 6.5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent between 6.5 and 8400.00 CZK 263.40 € per (commercial) Tax taxes 8 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent less than 1 ton- 1800.00 CZK 56.44 € per (commercial) Tax taxes ne per year. year. Transport - Reg- The use of other istration or use vehicle with 1 of motor vehi- axle, weighing Road tax cles, recurrent more than 8 9600.00 CZK 301.03 € per (commercial) Tax taxes tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 1 and 2 2400.00 CZK 75.26 € per (commercial) Tax taxes tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 11 and 10800.00 CZK 338.65 € per (commercial) Tax taxes 12 tonnes per year. year. Road tax Tax Transport - Reg- The use of other 12600.00 CZK 395.10 € per

(commercial) istration or use vehicle with 2 per year. year. of motor vehi- axles, weighing cles, recurrent between 12 and taxes 13 tonnes Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 13 and 14700.00 CZK 460.95 € per (commercial) Tax taxes 14 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 14 and 16500.00 CZK 517.39 € per (commercial) Tax taxes 15 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 15 and 23700.00 CZK 743.16 € per (commercial) Tax taxes 18 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 18 and 29100.00 CZK 912.48 € per (commercial) Tax taxes 21 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 2 and 3600.00 CZK 112.88 € per (commercial) Tax taxes 3.5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 21 and 35100.00 CZK 1100.62 € per (commercial) Tax taxes 24 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 24 and 40500.00 CZK 1269.95 € per (commercial) Tax taxes 27 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 3.5 and 4800.00 CZK 150.51 € per (commercial) Tax taxes 5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 Road tax of motor vehi- axles, weighing 6000.00 CZK 188.14 € per (commercial) Tax cles, recurrent between 5 and per year. year.

taxes 6.5 tonnes Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 6.5 and 7200.00 CZK 225.77 € per (commercial) Tax taxes 8 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 8 and 8400.00 CZK 263.40 € per (commercial) Tax taxes 9.5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent between 9.5 and 9600.00 CZK 301.03 € per (commercial) Tax taxes 11 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent less than 1 ton- 1800.00 CZK 56.44 € per (commercial) Tax taxes ne per year. year. Transport - Reg- The use of other istration or use vehicle with 2 of motor vehi- axles, weighing Road tax cles, recurrent more than 27 46200.00 CZK 1448.68 € per (commercial) Tax taxes tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 1 and 2400.00 CZK 75.26 € per (commercial) Tax taxes 3.5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 11 and 8400.00 CZK 263.40 € per (commercial) Tax taxes 13 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 13 and 10500.00 CZK 329.25 € per (commercial) Tax taxes 15 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 15 and 13200.00 CZK 413.91 € per (commercial) Tax taxes 17 tonnes per year. year. Road tax Transport - Reg- The use of other 15900.00 CZK 467.13 € per (commercial) Tax istration or use vehicle with 3 per year. year.

of motor vehi- axles, weighing cles, recurrent between 17 and taxes 19 tonnes Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 19 and 17400.00 CZK 545.61 € per (commercial) Tax taxes 21 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 21 and 21300.00 CZK 667.90 € per (commercial) Tax taxes 23 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 23 and 27300.00 CZK 856.04 € per (commercial) Tax taxes 26 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 26 and 36600.00 CZK 1147.66 € per (commercial) Tax taxes 31 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 3.5 and 3600.00 CZK 112.88 € per (commercial) Tax taxes 6 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 31 and 43500.00 CZK 1364.02 € per (commercial) Tax taxes 36 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 6 and 6000.00 CZK 188.14 € per (commercial) Tax taxes 8.5 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent between 8.5 and 7200.00 CZK 225.77 € per (commercial) Tax taxes 11 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent less than 1 ton- 1800.00 CZK 56.44 € per (commercial) Tax taxes ne per year. year.

Transport - Reg- The use of other istration or use vehicle with 3 of motor vehi- axles, weighing Road tax cles, recurrent more than 36 50400.00 CZK 1580.38 € per (commercial) Tax taxes tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 18 and 10500.00 CZK 329.25 € per (commercial) Tax taxes 21 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 21 and 14100.00 CZK 414.25 € per (commercial) Tax taxes 23 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 23 and 17700.00 CZK 555.02 € per (commercial) Tax taxes 25 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 25 and 22200.00 CZK 696.12 € per (commercial) Tax taxes 27 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 27 and 28200.00 CZK 884.26 € per (commercial) Tax taxes 29 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 29 and 33300.00 CZK 1044.18 € per (commercial) Tax taxes 32 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent between 32 and 39300.00 CZK 1232.32 € per (commercial) Tax taxes 36 tonnes per year. year. Transport - Reg- The use of other istration or use vehicle with 4 of motor vehi- axles, weighing Road tax cles, recurrent less than 18 8400.00 CZK 263.40 € per (commercial) Tax taxes tonnes per year. year. Transport - Regis- The use of other 44100.00 Road tax tration or use of vehicle with 4 CZK per 1382.84 € (commercial) Tax motor vehicles, re- axles, weighing year. per year.

current taxes more than 36 tonnes On average On average about 40 about 1.25 € CZK per m3, per m3, lev- levied as a ied as a sur- User charge for surcharge on charge on the water supply and Water supply, the price of price of for sewerage and Management of sewerage and drinking wa- drinking wa- sewage treatment Fee/Charge water resources sewage treatment ter ter 1200.00 Waste deposition- Waste manage- Hazardous waste CZK per 37.63 € per related fee Fee/Charge ment - in general - Basic charge tonne. tonne. 2500.00 Waste deposition- Waste manage- Hazardous waste CZK per 78.39 € per related fee Fee/Charge ment - in general - Risk charge tonne. tonne. Waste deposition- Waste manage- 300.00 CZK 9.41 € per related fee Fee/Charge ment - in general Other wastes per tonne. tonne. Waste deposition- Waste manage- Solid municipal 300.00 CZK 9.41 € per related fee Fee/Charge ment - in general waste per tonne. tonne.

Source: OECD/EEA database on environmentally related taxes, fees and charges, other economic instruments and voluntary approaches used in environmental policy and natural resources management