Investor Presentaiton
PROPERTY TAX ON BUILDINGS AND UNITS
Property tax on buildings and units applies to completed or
used buildings and units situated on the territory of the Czech
Republic. Similarly to land, some buildings or units used for
miscellaneous purposes defined in the Act are tax exempt.
The tax base is the surface area of the built-up area in m2.
Rates for buildings and units used for carrying on business
activities are as follows:
TYPE OF BUILDING/UNIT
Building/unit used for
business activities in
primary agricultural
production, forestry
and water management
Building/unit used for
business activities in
industry, building industry,
transportation, energy
industry or other agricultural
production
Building/unit used for
other business activities
TAX RATE
CZK 2/m2
CZK 10/m2
CZK 10/m2
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