Investor Presentaiton
90
LAND SUBJECT TO TAX
TAX BASE
TAX RATE
Arable land, hop field, vineyard, garden, orchard
Permanent herbage
The area of the land multiplied by the
average price determined in the decree
The area of the land multiplied by the
average price determined in the decree.
0.75%
0.25%
Hard surface used for primary agricultural
production, forestry and water management
Hard surface used in industry, building industry,
transportation, energy industry, other agricultural
production and other business activities
Area in m2
Area in m2
CZK 1/m2
CZK 5/m2
Building site (land determined for construction
of a future building subject to tax)
Area in m2
CZK 2/m2
Other areas
Built-up area and courtyard
Area in m2
CZK 0.20/m2
Area in m2
CZK 0.20/m2View entire presentation