Dept 26 - Property Tax, Road Tax, Charges and Valuation Department

The department examines issues concerning inheritance tax, gift tax, real estate transfer tax, real estate tax (hereinafter "property tax"), road tax, charges and valuation of property for tax purposes...


This department explores the issue of property taxes, road tax and property valuation, analyses their current status and proposes measures in this area aimed at resolving current issues and streamlining the tax system. It analyses property price trends and cooperates with the CSO, COSMC and institutions involved in property valuation, particularly with regards to EU requirements concerning the introduction of property price statistics. Based on the concept for the further development of the tax policy it prepares the state’s fiscal policy in terms of future developments in property tax and road tax trends and transforms it into property taxes and road tax. When changes are made to the property taxes and road tax policy it is responsible for preparing substantive solutions, including evaluation of the impact of regulation and statements of intent. It is responsible for drafting bills and other legislation on valuation and related regulations and ensures that valuation regulations are in compliance with the international valuation standards. It is responsible for the  property valuation legislation on correct determination of the tax base. It ensures that property tax and road tax legislation is in accordance with primary and secondary EU law. It is responsible for preparing the Czech Republic’s positions on draft new legislation and on materials prepared by EU institutions that are within its scope of competence.



  • 2601 - Property and Road Tax Legislation Unit 
  • 2602 - Legislation and Property Valuation Methodology Unit