Czechia approves luxury tax on hunting estates

The Checa City Council has made final the fiscal ordinance regulating the tax on luxury expenses for hunting grounds, after no claims were filed during the public exhibition period. The agreement is published in its full text in the Official Gazette of the Province of Guadalajara number 179, dated September 21, 2026, pages 1 to 3 (official reference 2026_2441).

The Plenary of the corporation had adopted the provisional agreement on June 26, 2026, and the announcement was published in the same gazette on August 4, 2026. As no allegations were registered, the agreement is made final in accordance with article 17.4 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries. The text appears signed in Checa on September 16, 2026, by the mayor, Jesús Alba Mansilla.

The regulation is supported by article 106 of Law 7/1985, the sixth transitional provision of the TRLRHL, and article 372.d) of Royal Legislative Decree 781/1986, and maintains the collection of the tax in its modality of hunting ground utilization.

A levy on hunting utilization

The taxable event is the utilization of private hunting grounds, regardless of the form of exploitation or enjoyment, provided they are located totally or predominantly within the municipal district of Checa.

Those obliged to pay are divided into two figures:

• Taxpayer: the holder of the hunting ground or the person to whom the utilization corresponds at the time of accrual.
• Taxpayer substitute: the owner of the fenced properties, who must pay the tax to the City Council and shall have the right to demand reimbursement of the amount paid from the taxpayer.

Tax base and quota: four groups and a rate of 20%

The tax base is the value of the hunting utilization. According to the Ministerial Order of July 15, 1977, hunting grounds are classified into four groups based on their average yield in game per unit of surface area, and the Order of December 28, 1984, sets the applicable values in euros per hectare:

• Group I: 0.222374 €/ha for big game and 0.198334 €/ha for small game.
• Group II: 0.462779 €/ha and 0.396668 €/ha, respectively.
• Group III: 0.793336 €/ha in both cases.
• Group IV: 1.322227 €/ha in both cases.

In hunting grounds classified for big game that also utilize small game species, or vice versa, the group value is increased by 0.132223 €/ha, equivalent to the legal 22 pesetas per hectare. Furthermore, for small game hunting grounds of less than 250 hectares, the total value of the utilization may not be less than 132.22 €.

The tax liability results from applying a tax rate of 20% to the taxable base. The tax is annual and accrues on December 31 of each year.

Declaration in January and sanctioning regime

During the month of January of each year, the owner acting as a substitute must submit a declaration using the official form provided by the City Council, in which they shall state the holder of the exploitation and the technical data regarding surface area and the Hunting Management Plan.

Upon receipt of the declaration, the City Council will carry out the settlement in accordance with articles 101 and 102 of the General Tax Law, formally notifying it with a detailed explanation of the calculation operations, and payment shall be made within the regulatory deadlines of said law. Regarding infractions and sanctions, the provisions of Law 58/2003, General Tax Law, and its implementing regulations shall apply.

The final approval closes the procedure initiated in June and provides legal certainty to the holders of hunting exploitations in the municipality, who are now aware of the calculation base, the applicable rate, and the formal declaration obligations. This measure is added to the ordinance of equivalent content approved by the Tamajón City Council, published in the same provincial bulletin on September 9, 2026, confirming the reactivation of this tax figure in the province.

Source: Official Gazette of the Province of Guadalajara, no. 179, September 21, 2026, section I (City Councils), pp. 1-3 (official reference: 2026_2441).