Property Tax Calculation for 2026: How to Pay Your Property Tax?

Quick Overview

In 2026, real estate tax is calculated based on the condition of the property as of January 1, 2026. The tax return is primarily filed by those who acquired real estate in 2025 or experienced a change that affects the tax—such as an addition, a change in area, or a change in the use of a building or land. If nothing has changed for you, you generally do not need to file a new return, and the tax office will send you the payment details. The amount of tax depends on the type of property, its area, the statutory rate, and the coefficients set by the municipality.

Not sure whether you need to file a return or if the tax office will calculate your tax automatically? Describe your situation to us, and our attorneys will help you verify the correct procedure before you file.

As with other taxes, each taxpayer calculates the amount of property tax themselves on their property tax return. Although we have encountered overzealous tax office officials in practice who, based on public records, have reminded a forgetful apartment owner of a missed return and even prepared the return for them, you certainly cannot automatically count on such a procedure.

In practice, we most often see people forgetting to file a return after purchasing real estate, receiving an inheritance, or making changes to a building. Another common mistake is that the owner automatically copies the information from the purchase agreement but fails to verify the current land registry entry and the municipal coefficient. While the tax office may track down some of the information, the responsibility for filing a correct tax return remains with the taxpayer.

The calculation itself is based not only on the area of the land or building but also on statutory rates and coefficients (the local coefficient and the coefficient based on the size of the municipality). Before you start filling out the form, gather all the documents containing information about your property. An extract from the land registry, a purchase agreement, or a building permit will be useful. For the calculation, you will need:

• the type of building or land,
• the area or built-up area in square meters,
• the number of above-ground floors of the building,
• the coefficients applicable to your building (you can find them on the website of the Financial Administration of the Czech Republic). You can also use the coefficient search tool for filing real estate tax returns.

Real Estate Tax Return

The real estate tax return must be filed with the relevant tax office by the endof January. The decisive factor here is the so-called local jurisdiction of the tax office for real estate tax, which means that you file the return with the office in whose district the property is located—and not based on your place of residence.

As part of tax reforms effective in 2021, municipal governments have been given the authority to set local coefficients for individual parts of the municipality. This allows them, for example, to collect more revenue in industrial areas. The truth is that this is the only tax that remains with the municipality or city. By setting the tax rate, the municipal council can support the local economy.

Tax Base for Buildings and Units

The tax base for buildings and units in the case of a taxable building is the built-up area in square meters. This is based on the status as of January 1 of the tax period. The built-up area corresponds to the area covered by the above-ground portion of the building.

Property Tax Rates (Buildings and Units)

Property tax rates are also specified in the law and vary depending on the type of building, structure, or unit in question. The rules are as follows:

a) for residential buildings, the rate is 3.50 korunas per 1 m² of built-up area; for other buildings that are ancillary to a residential building, the rate is also 3.50 CZK per 1 m² of built-up area (the calculation of property tax does not change based on whether the building is new or older);

b) For family recreation buildings and single-family homes used for family recreation, the rates are higher. It is 11 korunas per 1 m² of built-up area, and for buildings that serve a supplementary function to these buildings—with the exception of garages—it is 3.50 korunas per 1 m² of built-up area;

c) for garages built separately from residential buildings and for taxable units where the predominant portion of the floor area is used as a garage, the property tax rate is 14.50 korunas per 1 m² of built-up area or adjusted floor area,

d) for taxable structures and taxable units where the predominant portion is used for business purposes, the rates are as follows:

• for businesses engaged in primary agricultural production, forestry, or water management, the rate is 3.50 korunas per 1 m² of built-up area or finished floor area;
• for businesses engaged in industry, construction, transportation, energy, or other agricultural production, the rate is 18 korunas per 1 m² of built-up area or finished floor area,
• for other types of business, the rate is 18 korunas per 1 m² of built-up area or finished floor area.

e) for other taxable structures, the rate is 11 crowns per 1 m² of built-up area,

f) for other taxable units, the rate is 3.50 korunas per 1 m² of finished floor area.

The basic tax rates may be further increased in connection with additional above-ground floors.

It is precisely with these rates that errors often only become apparent retroactively. If you own a property used partly for residential purposes and partly for business, a garage, a recreational property, or a paved area, it is worth verifying the classification before submitting your tax return.

Tax Base for Land

Property tax on land is determined based on the type of land.

For arable land, hop fields, vineyards, gardens, orchards, and permanent grassland, the tax base is the value of the land, calculated by multiplying the actual area of the land in square meters by the average price per square meter specified in the decree.

For commercial forest land and fish-farming ponds, the land value is the product of the actual area of the land in square meters and the amount of 3.80 korunas.

For other types of land, the tax base is the actual area of the land in square meters as of January 1 of the tax period.

Tax Rate for Land

The tax rate also varies depending on the type of land—that is, whether it is forest, agricultural, or other. In the case of:

a) arable land, hop fields, vineyards, gardens, and orchards, it is 1.35%,

b) permanent grassland, commercial forests, and fish-farming ponds, the rate is 0.45%,

c) paved areas of land used for business purposes or in connection with such purposes for primary agricultural production, forestry, and water management, the rate is 1.80 koruna per square meter,

d) paved areas of land used for business purposes or in connection with such purposes for industry, construction, transportation, energy, other agricultural production, and other types of business: 9 crowns per 1 m²,

e) for building lots: 3.50 korunas per 1 m²,

f) other areas: 0.08 to 0.35 koruna per 1 m² depending on the type of use,

g) for built-up areas and courtyards, 0.35 koruna per 1 m².

Local Coefficients for Calculating Property Tax

The amount of property tax depends largely on the location of the property. A municipality may, by means of a generally binding ordinance, establish a single local coefficient for all real property within the entire municipality or for all real property within a specific part of the municipality.

In 2026, the local property tax coefficient may be set within the range of 0.5 to 5. Differentiating coefficients for individual parts of the municipality can help account for specific neighborhoods, which may vary in terms of the profitability and desirability of the properties located there. This coefficient is then used to calculate the taxpayer’s tax for individual types of land, taxable structures, or taxable units.

If the municipality does not establish a coefficient by ordinance, the statutory coefficient—determined based on the population count from the most recent census—is used. According to the Real Property Tax Act, this coefficient is:

• 1.0 in municipalities with up to 1,000 residents,
• 1.4 in municipalities with a population of more than 1,000 but not exceeding 6,000,
• 1.6 in municipalities with a population of more than 6,000 but not more than 10,000,
• 2.0 in municipalities with a population of more than 10,000 but not more than 25,000,
• 2.5 in municipalities with a population of more than 25,000 but not exceeding 50,000,
• 3.5 in municipalities with more than 50,000 residents, in statutory cities, and in Františkovy Lázně, Luhačovice, Mariánské Lázně, and Poděbrady,
• 4.5 in Prague.

As of January 1, 2025, municipalities can no longer reduce the statutory coefficient by one to three categories, as was previously the case. However, they may still increase the coefficient by one category via a generally binding ordinance, applicable to the entire municipality, individual cadastral areas, a city district, or a municipal ward.

From our experience: A client purchased a smaller apartment and assumed that the tax would be the same as for the previous owner. In the meantime, however, the municipality changed the coefficient, and the cadastral record for the unit listed a different figure than the client had anticipated based on the purchase agreement. This resulted in a discrepancy between the expected tax amount and the need to verify the correct procedure with the tax office. Therefore, when it comes to real estate tax, we always recommend checking not only the contract but also the land registry, the municipal ordinance, and the current data from the Tax Administration.

The local property tax coefficient for Prague depends on which part of the city is involved (for example, Prague 9 has a coefficient of 4.5 and Prague 10 has a coefficient of 5). In contrast, the property tax coefficient for Brno, for example, does not take the city’s districts into account at all.

Calculating Property Tax – Example

Property Description

• Type of building: single-family home
• Built-up area: 120 m²
• Number of above-ground floors: 2
• City: Hradec Králové (statutory city). The municipality has not established a local coefficient by ordinance, so the statutory coefficient of 3.5 applies.
• The property is used for residential purposes, not for business

Calculation

1) Basic tax rate

Single-family home:

• 3.50 CZK per 1 m² of built-up area

Built-up area:

• 120 m²

Number of above-ground floors:

• 3.50 Kč/m² for the first above-ground floor: 120 × 3.50 Kč = 420 Kč
• + 1.40 Kč/m² for each additional above-ground floor: 120 × 1.40 Kč = 168 Kč

Total = 420 + 168 = 588 Kč

2) Municipality size coefficient

Hradec Králové = statutory city – coefficient 3.5

Tax after multiplying by the coefficient: 588 × 3.5 = 2,058 Kč

When I Can’t Figure Out the Amount

There are many online property tax calculators that can help you with the calculation. If you’re still unsure about the tax amount, don’t hesitate to contact the experts at Dostupný advokát, who can assist you with the calculation.

What if the calculation coefficient changes? In that case, you don’t have to worry about recalculating the tax. The tax office will handle the changes, notify you of the property tax increase, and request payment.

The biggest problem usually doesn’t arise from multiplying the rate by the assessed value, but from correctly classifying the property. For garages, recreational structures, business-use portions of a house, or paved areas, the calculation can differ significantly from that of a standard apartment or single-family home.

If you’re unsure how to calculate this, don’t rely solely on a generic online calculator. Each property may have a different classification, a different coefficient, and a different tax impact. Contact Dostupný advokát —we’ll help you determine whether you need to file a return, what information to include, and how to avoid unnecessary problems with the tax office.

When Is the Property Tax Due in 2026?

Property tax is typically due by the end of May. However, since May 31, 2026, falls on a Sunday, the deadline for payment will effectively be the next business day. If the tax exceeds 5,000 Kč, you can pay it in two installments—the first in the spring and the second, generally, by the end of November.

The tax office will usually send you payment details before the due date. This may include, for example, a message in your data box, an email, a postal money order, or information available through the online tax office portal. If you do not receive any payment details, this does not automatically mean that you do not have to pay the tax. In such a case, it is advisable to verify the details with the tax office or in your tax information mailbox.

How to Pay Property Tax

There are several ways to pay property tax—it depends on what works best for you:

• By bank transfer: The most convenient and common method. The tax office will send you payment details (e.g., via a data box, email, or mail), and you make the transfer from your account.
• In cash: Either using a postal payment slip sent to you by the tax office or at the cashier’s window of any tax office—here you can pay directly without a payment slip.
• Via SIPO: You must actively set up this option by filling out and signing the “Notification of Tax Payment via SIPO,” attaching proof of your SIPO connection number (or a SIPO statement) and submit the documents to the relevant regional office of the tax office. If you own real estate in multiple regions, you must submit a separate notification for each region.
• Overpayment from Another Tax: If you have an overpayment from another tax (e.g., from your income tax return), the real estate tax may be paid automatically: either ex officio—if you do not pay it otherwise—or upon your request.

Summary

The real estate tax for 2026 applies to owners of land, buildings, and residential units and is calculated based on the status as of January 1, 2026. You generally file a return if you acquired the property in the previous year or if information relevant to the tax calculation has changed, such as the area, type of use, land category, or business use. The actual tax amount depends on the type of property, the statutory rate, the area, the number of floors, and the municipality’s coefficients. If a municipality changes its local coefficient, the tax office will usually reflect this change automatically, but the owner should check the payment details and due date. For more complex properties—such as garages, recreational properties, paved areas, or buildings used for business purposes—it is worth verifying the correct classification in advance, as this is where errors most frequently occur.