How to pay taxes to Bank Accounts of the Czech Tax Offices, in 3 steps
or: How to compile the bank account number for the right kind of tax at the right tax office
Not even paying taxes in Czech Republic is simple. There used to be 199 taxoffices, each with their own bank account. Since 1.1.2013 those have been grouped into 14 taxoffices, one for each 'kraj' (province), so the amount of bank accounts also got reduced to 14.Having 14 bank accounts has the consequence, that if you move to a different city in a different province, you will have to pay taxes to a different bank account!
To make matters more complicated, the first digits of the bank account (the 'pre-number') are determined by the kind of taxes to be paid! See step 2. (this has not changed from the old situation.)
A list of how the old taxoffices are grouped now can be found here: 45102-12-JD-Priloha_c.1.xls
1: You will need to know your DIČ and which Tax Office you belong to.
If you have a company or trade license and have no idea, or want to check, follow the instructions on this page:Note: If you are a private individual, trade license holder or employee it is possible that as a foreigner you are not registered at the tax office at all. In that case we first need to register you in order to get the DIČ. There is no way to check online your Tax ID, this information is only available at the tax office. In case you have a rodné číslo (Birth Number) then the DIČ should be equal to the rodné číslo (should: there are foreigners who do not have a rodné číslo or got it later than their DIČ, and so the numbers are different - this must be corrected if this is the case.)
2: Select the right account pre-number for the kind of tax you want to pay
| Type of Tax to be paid | account pre-number |
|---|---|
| Gift Tax Dan darovací |
7747 |
| Inheritance Tax Dan dedická |
7739 |
| Road Tax (in addition to the highway sticker - for company cars only) Dan silnicní |
748 |
| Real Estate Tax Dan z nemovitostí |
7755 |
| Property Transfer Tax Dan z prevodu nemovitostí |
7763 |
| Value Added Tax Dan z pridané hodnoty |
705 |
| Income Tax for Individuals Dan z príjmu fyzických osob – vybíraná srážkou podle zvláštní sazby |
7720 |
| Income tax returns of individuals filing a tax return Dan z príjmu fyzických osob podávajících priznání |
721 |
| Tax on personal income from employment and functional benefits Dan z príjmu fyzických osob ze závislé cinnosti a funkcních požitku |
713 |
| Tax on corporate income Dan z príjmu právnických osob |
7704 |
| Tax on corporate income tax, withheld at special rates Dan z príjmu právnických osob -vybíraná srážkou podle zvláštní sazby |
7712 |
3: Select the right bank account number for your tax office
| Name of Tax Office | Based in | Bank Account | Bank Code |
|---|---|---|---|
| "Název financního úradu" | "Sídlo financního úradu" | Matrika | "Kód banky" |
| Specializovaný financní úrad | Praha | 77620021 | 0710 |
| Financní úrad pro hlavní mesto Prahu | Praha | 77628031 | 0710 |
| Financní úrad pro Stredoceský kraj | Praha | 77628111 | 0710 |
| Financní úrad pro Jihoceský kraj | Ceské Budejovice | 77627231 | 0710 |
| Financní úrad pro Plzenský kraj | Plzen | 77627311 | 0710 |
| Financní úrad pro Karlovarský kraj | Karlovy Vary | 77629341 | 0710 |
| Financní úrad pro Ústecký kraj | Ústí nad Labem | 77621411 | 0710 |
| Financní úrad pro Liberecký kraj | Liberec | 77628461 | 0710 |
| Financní úrad pro Královéhradecký kraj | Hradec Králové | 77626511 | 0710 |
| Financní úrad pro Pardubický kraj | Pardubice | 77622561 | 0710 |
| Financní úrad pro Kraj Vysocina | Jihlava | 67626681 | 0710 |
| Financní úrad pro Jihomoravský kraj | Brno | 77628621 | 0710 |
| Financní úrad pro Olomoucký kraj | Olomouc | 47623811 | 0710 |
| Financní úrad pro Moravskoslezský kraj | Ostrava | 77621761 | 0710 |
| Financní úrad pro Zlínský kraj | Zlín | 47620661 | 0710 |
Format for paying taxes is: variable symbol [1: your DIČ],
to account (number consist of 2 parts) [2: account pre-number] - [3: account number]
at CNB [bank code 0710]
Example: the right account for paying VAT in Prague:
variable symbol: your DIČ, account number 705 - 77628031, bank code 0710