Property tax for 2025

In 2026, you will need to file a property tax return if, in 2025, you

bought or inherited a property,
received a property as a gift or it underwent changes affecting the amount of tax payable (e.g. an extension).

In this article, you will find out

when and how to file your return,
when the tax is due
and how to deregister from the tax when selling a property.

Looking for information on how to tax income from letting a flat? Take a look at our updated article.

Published 2/2/26, 11:15 am

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Deadline for filing the 2025 property tax return

The deadline for filing a property tax return is from 1 January to 31 January 2026. Returns are filed in advance, i.e. for 2026. If you bought a property in 2025, you file a return for 2026.

Can I file my property tax return late?

If you do not manage to file your return on time, do so as soon as possible. If the delay exceeds 5 working days, the tax authority may ask you to file it and you will be required to pay a penalty of 0.05% of the tax for each day of delay, up to a maximum of 5% of the total tax. However, if you file the return before the tax office asks you to do so, no penalty is payable.

Land Registry entry at the turn of 2025/2026

A specific situation arises if you applied to register ownership in the Land Registry (katastr nemovitostí) in 2025, but the registration was not completed until 2026. In this case, you may file your tax return within three calendar months following the month in which the registration was made.

Who must file a property tax return?

Anyone who becomes the owner of a property is required to file a tax return. This obligation also applies where there are changes affecting the amount of tax, for example:

the purchase or inheritance of a property,
construction of a new house,
a change in the land area,
a change in the parcel number,
an extension, additional storey or other building alterations.

A return is not filed every year, but only when a property is acquired or a change occurs. In subsequent years, the tax office assesses the tax automatically.

When is property tax due?

The tax itself is due by 31 May 2026. If the property tax exceeds CZK 5,000, you may pay it in two instalments, in May and November, with the final deadline being 30 November. If the total tax is less than CZK 50, it is not payable.

Where do I file a property tax return?

You can file a property tax return in the following ways:

Online via the MOJE daně portal

The simplest option is to file electronically through the Online Tax Office on the www.mojedane.cz website.

Benefits of filing online:

guidance for completing the form,
automatic pre-filling of information,
checks for formal errors,
sign-in via bank identity,
you can do it from the comfort of your home.

In person or by post

You can submit the completed and signed form in person at the filing office of the relevant tax office or send it by post. The relevant tax office is determined by the location of the property.

You can:

collect the form from a tax office branch,
print the Property Tax Return
complete it on a computer via the MOJE daně portal and then print it.

Please note: this option is only available if you are not legally required to file your return electronically. For example, if you are self-employed and are required to have a data box, you must submit the return online.

Where do I send my property tax payment?

When will I receive the property tax payment slip? You can find out the assessed tax amount and payment details in several ways:

Payment slip – The tax office assesses property tax each year and sends a payment slip. It should arrive no later than 25 May.
Data box – If you have a data box, you will receive the tax assessment electronically.
By email – you can use a service that sends payment details to your email instead of a payment slip. Information about this service can be found here.
Online – you can find out the tax amount after logging in to the Online Tax Office on the www.mojedane.cz website.

How do I deregister from property tax?

If you have sold or gifted the property, or your ownership rights have otherwise ceased, you are required under § 13a(9) of the Property Tax Act to notify the tax authority of this fact by 31 January.

There is no special form for this situation. Simply send a letter or a message via your data box to the locally competent tax office, or complete the General Submission form in the Moje daně portal. State that you are deregistering from the tax, identify the property concerned and give the reason why your ownership rights to the property have ceased.

Conclusion

Property tax need not be an unpleasant obligation when you know how to deal with it. Thanks to electronic filing via the Online Financial Office, you can complete your tax return easily and without unnecessary stress. The hardest part is usually simply realising that you need to register for the tax and keeping track of the deadlines. If you have sold a property, do not forget to deregister from property tax.

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