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Czech Republic - Property Tax Return

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By 31st of January of the relevant year for changes that happened in the previous year. If 31st of January falls on a weekend or a public holiday, the deadline moves to the next working day (for example, for an acquisition in 2025, the deadline is 2nd of February, 2026).

When do I have to file the tax return?

  • In the first year after acquiring the property (purchase, gift, inheritance, contribution of a new building after final approval, etc.).
  • In later years, only if there are changes that affect the tax calculation, for example: a change in size or type of land, an extension or an additional floor, demolition, division or merging of land parcels, a change in ownership share or co‑ownership, or the end of ownership (sale of all properties in the municipality).

When do I not have to file a tax return?

  • When the change does not affect the tax, for example a change in the municipal coefficient or another municipal regulation (the tax office will update this automatically), etc.

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The 2026 property tax is due:

  • in one payment by 1st of June, 2026, or
  • in two instalments if the tax exceeds CZK 5 000:
    • the first instalment by 1st of June, 2026,
    • the second instalment by 30th of November, 2026.

Taxpayers operating agricultural production have the first instalment postponed until 31st of August, 2026.

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Czech Republic

The obligation to file a tax return applies to:

  • Persons who acquired real estate (land, building, residential or non‑residential unit),
  • 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.

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Czech Republic

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

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Czech Republic

The application is intended for both individuals and legal entities.

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Czech Republic

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.

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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.

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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 2025, the deadline is 2nd of February, 2026).

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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.

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Czech Republic

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.

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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.

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