Factsheet: Act on consumption tax

Act on consumption tax

Key Information
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.