Czech Republic Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 21%
Reduced 1 10%

15%

Special 0 0% Public radio and TV broadcasting, excluding those of a commercial nature, are exempt;

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1993 5 23
01/01/1995 5 22
01/05/2004 5 19
01/01/2008 9 19
01/01/2010 10 20
01/01/2008 14 20
01/01/2008 15 21
01/01/2015 10 | 15 21

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 10

15

2 Water supplies 15
3 Pharmaceutical products 10

15

4 Medical equipment for disabled persons 15
Children’s car seat 15
5 Transport of passengers

(+see n° VI)

15

0

6 Books 10

15

Books on other physical means of support 21
Newspapers 10
Periodicals 10
7 Admission to cultural services (shows, cinema, theatre) 15
Admission to amusement parks 15
8 Pay TV/ cable TV Ex

 

 

21

Public radio and TV broadcasting, excluding those of a commercial nature
TV licence Ex

 

 

21

Public radio and TV broadcasting, excluding those of a commercial nature
9 Writers, composers, etc. 15
10 Social housing 15
10a Renovation and repairing of private dwellings 15
10b Window cleaning and cleaning in private households 15
11 Agricultural inputs 15

21

12 Hotel accommodation 15
12a Restaurant and catering services 15

21

food provided in restaurants

 

13 Admission to

Sporting events

15
14 Use of

Sporting facilities

15
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 15

 

Ex

16 Supplies by undertakers and cremation services 15
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 15

 

Ex

18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 21

 

15

 

 

Cleaning and draining of waste water, collection of domestic waste

19 Minor repairing (including mending and alteration) of:
Bicycles 21
Shoes and leather goods 21
Clothing and household linen 21
20 Domestic care services (**) 15
21 Hairdressing 21