Property tax – everything you need to know

Who must file a tax return?

The statutory tax obligation applies to everyone who became the owner of real property last year, such as flats, family houses or land. It also applies to those who carried out building alterations that changed the nature or size of the property, for example an extension, an additional storey or partial demolition.

Deadline for filing a property tax return

The deadline for filing a tax return is no later than 31 January. If you applied for registration in the Land Registry (katastr nemovitostí) last year but the registration is not completed until this year, you have more time to file your return. You only need to submit it within three calendar months following the month in which the registration took place. The tax itself is payable by the end of May, or in two instalments in May and November.

Do I have to file a property tax return every year?

Completing a tax return is not necessary for those who filed a return in previous years and experienced no significant change last year; in other words, a property tax return is filed only once and does not have to be submitted again every year.

How do I complete a tax return?

1. Electronically - A property tax return can most easily be completed online via the Electronic Filing Application (EPO) at www.mojedane.cz, where you can find the Property Tax form. In the application, you can use a guide that will take you through the entire form using simple questions.

2. On paper - Paper enthusiasts can obtain a tax return form at any branch of the tax office. Alternatively, they can download it electronically in PDF format from the Financial Administration website.

You can submit your tax return in person at the filing office of the relevant regional branch, or send it by post or via a data mailbox.

How is property tax calculated?

Property tax is calculated separately for land and buildings. The amount due depends on the area of the properties owned and the rates set for individual property types. Ultimately, the tax amount is determined by coefficients set by individual municipal authorities, which collect property tax.

How do I find out the amount of property tax due?

1. Payment slip – Based on your tax return, the Tax Office assesses the tax each year and sends you a payment slip. It should arrive by 25 May at the latest, and the tax is payable by the end of May. If you do not receive a payment slip, contact the Tax Office. 

2. Data box – If you have a data box, you will receive the tax assessment electronically. 

3. Online – You can also find out the amount of tax due after logging in to the Online Tax Office at www.mojedane.cz.

What should I do after selling or gifting a property?

If you have sold or gifted a property, you must notify the Tax Office. If you do not deregister, you may receive a tax liability notice even though you no longer own the property. This may result in penalties, so it is better to deregister in good time.

We hope you can complete your tax return easily and quickly, leaving you free to focus on more enjoyable matters concerning your property.