Clients may notify the Bank that the tax does not apply to them if:

1. they are not a taxpayer – in which case download the document NOTIFICATION
2. they make transactions in a special account that are not subject to the tax – in which case download the document SPECIAL ACCOUNT NOTIFICATION

Notice: Under the Transaction Tax Act, a special account is required for transactions that are not subject to transaction tax. These transactions must be carried out exclusively on the client's special account. 

"Taxpayer" notification 

1. Client identification - Provide your business name, registered office and identification number (ID number).
2. Reason for exemption - Select the option that applies to you in either Section A or Section B. If Part B applies to you, please also indicate at least one activity you carry out.
3. Signature - The notification must be signed by a person authorised to act on behalf of the client.

"Special account" notification 

1. Client identification - Provide your business name, registered office and identification number (ID number).
2. Reason for exemption - Indicate the account from which you are making transactions that are not subject to tax. Please also indicate which payment operations you are carrying out on this special account.  
3. Signature - The notification must be signed by a person authorised to act on behalf of the client.

You can deliver the Notification to the bank:

• In person at any bank branch
• via email to your banker

• A financial transaction in which an amount of funds is debited from a taxpayer's business account;
• The use of a payment card issued to a business account for the purpose of carrying out a financial transaction;
• A recharged expense relating to the execution of a financial transaction that relates to the taxpayer's domestic activity.

Yes, the transaction tax also applies to these fees, e.g., the account maintenance fee.

Yes, the Czech UniCredit and its branch in Slovakia are, in accordance with the Act of independent payment service providers, and therefore the transfer of cash between such accounts is subject to the transaction tax.

The law provides for very many exceptions, some of which are listed below:

• Payment of taxes, levies and contributions which are revenue of the state budget, contributions to the Social Insurance Agency and contributions to health insurance, as long as the accounts are kept in the Treasury.
• Transactions made between accounts of the taxpayer which are held with the same bank;
• Transactions made by payment card, excluding cash withdrawals;
• Transactions on the accounts of flat owners;
• Payment operation of handing over and returning money from the notary's custody;
• Payment operations of insolvency administrators, bailiffs and in connection with the auction security in a special account.

The debit transactions from the business account of the enterprenur to his personal account, if they are kept in one bank, does not apply the transaction tax.

No, it is not, as long as the accounts are held with the same bank, no tax applies to transfers within the same client's accounts.

Transactions made in the accounts of apartment owners and non-residential premises are not subject to tax.

In line with current legislation, we started charging financial transactions tax in July 2025 as follows: 

The additional charging of the tax for April, May, June, and July (up to and including 25 July) was made on 28 July 2025 with a value date of 25 July 2025, in summary for each individual month. For interest purposes, the tax amount charged is taken into account from 28 July 2025. 

From and including 26 July 2025, calculation and charging is performed on a daily basis. The standard process is as follows: 

• After the closing of each working day (Day D), the tax for Day D and the preceding non-working days (Days D–n) is calculated. 
• The tax calculated in this way shall be charged as one of the last transactions (only debit interest and cash pooling transactions follow) of the current working day (Day D+0), always as a summary amount for each day separately, with the date corresponding to the date of the taxable transactions (i.e., the current or the retroactive value date). 
• The tax charge is therefore displayed in the account statement for the day on which it was physically executed, i.e., in the statement for day D+1, with the relevant date (value date) indicated, i.e. D–1, D-–2, ... 
• The tax for debit interest and cash pooling transactions will be booked the following working day (D+1) with the value date corresponding to the date of transaction.

Information about tax charge is available in all electronic banking channels immediately after it has been made. 

Example 1 – daily statements: 

Example 2 – monthly statements: 

Example 3 – dayly statements, for debit interest and cash pooling transactions:

Example 4 – monthly statements, for debit interest and cash pooling transactions:

If the account is canceled in the period from 1 April 2025 to 31 May 2025, you must pay the tax administrator the tax for the tax periods in which you had this account set up. You must pay the tax by the end of the calendar month after the calendar month in which you canceled this account and deliver the notification to the tax administrator within the same period.

If the account is canceled in June 2025, the bank will pay the tax for the relevant tax period.

The tax period is the calendar month.

Where a payment card is used, the tax period is the calendar year in which the payment card is used.

In this case, you must calculate and pay the tax yourself. 

The amount of the tax will be shown on the statement of account.

The client can ask the bank for an explanation within 12 calendar months from the date on which the tax was withdrawn.