Factsheet: Act on consumption tax

Act on consumption tax

Key Information
Full name of Instrument & Measure (English): 
Act No. 353/2003 on Consumption Taxes
Full name of Instrument & Measure (native language): 
Zákon č. 353/2003 Sb., o spotřebních daních
In the Czech Republic, pure biofuels as well as the biofuel content of mixed fuels are exempt from consumption tax. The following biofuels are eligible for tax exemption: Fatty acid methyl esters (FAME) or ethyl esters (§ 49 par. 17 Act No. 353/2003); Vegetable oils (§ 49 par. 18 Act No. 353/2003); Liquified biogas (§ 49 par. 19 Act No. 353/2003); Mineral oil produced from cellulosic biomass or from organic waste (§ 49 par. 20 Act No. 353/2003). For regular petrol fuel, this tax amounts to CZK 12,840 (approx. € 500) per 1,000 litres (§ 48 par. 1 Act No. 353/2003).
Increase the share of biofuels.
Responsible Authority: 
Ministerstvo financí České republiky (MFČR) - Ministry of Finance of the Czech Republic


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: