Lifecycle
- Effective
- Last change
Country / jurisdiction: Czech Republic · Year: 2005 · Status: In force · Level: National · Type: Voluntary
An amendment to the 1992 Income Tax Act in 2005 allows for owners of renewable energy equipment producing energy for their own use to be exempt from income tax payments. Eligible devices include: small hydro plants with maximum output of 1MW; wind plants; photovoltaic systems; heating pumps ; biogas and biomass devices; geothermal power. Owners are exempt from paying income taxes for five years, plus the year in which the device or devices were put into operation.
Source
https://www.iea.org/policies/3634Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.