CzechiaTéma 13, úloha 7 · Tax system
There are currently two rates of value added tax (VAT; in Czech DPH) in the Czech Republic. What are they in per cent?
In the exam (Czech)
V současnosti jsou v České republice dvě sazby daně z přidané hodnoty (DPH). Jaká je jejich procentuální výše?
- a10% and 5%.10 % a 5 %.
- b15% and 10%.15 % a 10 %.
- c21% and 12%.21 % a 12 %.Correct answer
- d26% and 16%.26 % a 16 %.
Why?
Since 2024 Czechia has had two VAT rates: the standard rate of 21% and the reduced rate of 12%. The VAT Act still sets these rates in 2026.
Translated with AI. In the exam the question is in Czech, as shown above.
Check yourself
Would you know these too?
The same number of questions and the same pass mark as the real test, marked at once. Your first mock is free and needs no account.
Take a free mock examTéma 13, úloha 8
What does the abbreviation DPH stand for?Correct answer:Value added tax.
Co označuje zkratka DPH? — Daň z přidané hodnoty.
Téma 13, úloha 9
Which kind of goods has excise tax included in its price?Correct answer:Spirits.
Který druh zboží má v ceně spotřební daň? — Tvrdý alkohol.
Téma 13, úloha 10
Mr Svoboda owes 2,500 crowns in income tax. Which office will he pay the debt to?Correct answer:The tax office.
Pan Svoboda má zaplatit dluh 2 500 Kč na dani z příjmů. Kterému úřadu dluh zaplatí? — Finančnímu úřadu.
Téma 13, úloha 1
Mr Novotný runs a business and is required by law to pay taxes. Which office checks how he pays his taxes?Correct answer:The tax office.
Pan Novotný je podnikatel a má ze zákona povinnost platit daně. Který úřad kontroluje, jak platí daně? — Finanční úřad.
Source
Questions and correct answers: Databanka testových úloh z českých reálií (databank of test items on Czech realities), 10th edition, updated 5 January 2026, © Národní pedagogický institut České republiky (NPI ČR). The English translation and the explanations are ours, written with the help of AI; in the exam the questions are in Czech. The source of each picture is given with it. We are not affiliated with NPI ČR or with the Institute for Language and Preparatory Studies of Charles University (ÚJOP UK).
Official informationTry it under exam conditions.
The same number of questions and the same pass mark as the real test, marked at once. Your first mock is free and needs no account.
The pass CZK 199.00 · 180 days of access for one payment — it never renews