FAQ
Property Tax Return

The property tax return must be filed by 31st of January of the relevant year for the tax period of the previous year.

The obligation to file the tax return applies in particular to the first year after the year in which you acquired the property (e.g. if you acquired the property in 2024, you will file the return by 31st of January, 2025).

In subsequent years, you only file a tax return if there have been changes affecting the calculation of the tax (e.g. a change in the area, type of land, extension, expansion or demolition).

If there are no changes, the tax return is not filed again.

The 2025 property tax is due:

• in one payment by 31st of May, 2025, or
• in two instalments if the tax exceeds CZK 5,000:
• the first instalment by 31st of May, 2025,
• the second instalment by 30th of November, 2025.

Taxpayers operating agricultural production have the first instalment postponed until 31st of August, 2025.

The obligation to file a tax return applies to:

• Persons who acquired real estate (land, building, residential or non‑residential unit) in 2024,
• persons who have made changes affecting the tax (e.g. extensions, demolition, change in the area or type of land or building),
• persons who have sold, donated or otherwise disposed of property,
• persons who have registered a landscape feature on their land.

If no changes have occurred, it is not necessary to re-file the return.

Tax returns are not filed by taxpayers who have filed tax returns in previous years and there have been no changes affecting their tax.

The application is intended for both individuals and legal entities.

A property tax return can be filed:

• Jointly for all co‑owners - The tax return is filed by only one of the co‑owners as a joint representative. This representative must be elected by the other co‑owners and notified to the tax office.
• Each co‑owner individually - If the co‑owners do not elect a joint representative, each co‑owner is required to file the tax return for his / her co‑ownership interest alone.

Yes, you must file a property tax return if you own a garage. From 1st of January, 2024, garages are taxed on the basis of their registration in the Land Registry, not on their actual use. If your garage is listed as a garage in the Land Registry, you are required to declare it on your tax return, regardless of whether you actually use it.

Yes, if you have made an addition, extension or other change that affects the tax calculation (e.g. a change in the size or type of building), you are required to file a property tax return.

In this case, you file a so called partial tax return, in which you list only the changes that have been made.

The deadline for filing the partial tax return is 31st of January of the year following the change (e.g. for an extension completed in 2024, the deadline is 31st of January, 2025).

If the annual amount of the property tax exceeds CZK 5,000, you have the option to split the payment into two instalments:

• The first instalment is due by the 31st of May of the relevant year.
• The second instalment is due by the 30th of November.

For taxpayers operating agricultural production, the first instalment is postponed until the 31st of August.

However, if you wish, you can pay the full amount in one payment at the first instalment.

Before the tax due date, you will receive from the Financial Administration of the Czech Republic the information necessary to pay the tax, including:

• account number,
• the amount of the tax (which may change according to the data in the tax return or changes in local coefficients),
• the due date,
• the variable symbol.

The information will be sent to you as follows:

• By Datová schránka - If you have a Datová schránka, the data will be sent to it automatically.
• By e‑mail - If you have requested that your data be sent by e‑mail, you will receive it by this method. The request must be filed with the relevant tax office no later than the 15th of March of the relevant year.
• By cheque - If you have not set up a Datová schránka or requested the data to be sent by e‑mail, you will receive a cheque by post.

If you have requested to pay your tax by SIPO, the payment details will not be sent to you in any other way.

From the 1st of January, 2023, the free Postal Voucher A - document V / DS (tax deposit slip), which was used to pay, among other things, the real estate tax without the fee of the Czech Post s.p., has been abolished.

The deposit slip (postal order A) is sent only to property tax payers who have not set up a tax information box plus, a Datová schránka, are not registered to send their tax payment details by e‑mail and do not pay tax via SIPO. Payment of tax by deposit slip is charged according to the current price list of the Czech Post.