Taxes explained
Czechia fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Sales Tax Pct gasoline | 21% | 2013-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 21% | 2013-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 20% | 2010-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 20% | 2010-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 19% | 2004-05-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 19% | 2004-05-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 19% | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 9.9500/L | 2026-07-27 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 8.0110/L | 2026-04-13 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 9.9500/L | 2023-08-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | CZK 12.8400/L | 2022-10-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | CZK 11.3400/L | 2022-06-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 8.4500/L | 2022-06-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 9.9500/L | 2021-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | CZK 12.8400/L | 2010-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 10.9500/L | 2010-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | CZK 11.8400/L | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | CZK 9.9500/L | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | CZK 0.0000/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | CZK 0.0000/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.