How do I file my property tax return?

Quick overview

Every owner does not file a property tax return every year. It mainly applies if you have acquired, sold, donated, inherited or made a change to the property in the previous year that affects the amount of tax. For 2026, it is typically changes made in 2025. The return is filed with the tax office in the county where the property is located. If you have already filed the return once and nothing has changed, you do not file again the following year.

Briefly:

• You file a return when you have a new property or a substantial change.
• The normal deadline is January 31 of the tax year; in 2026, it fell on February 2.
• You can file online through MY Taxes, by mail, or in person.
• The tax is then paid according to the figures from the tax office.
• A change in the local coefficient does not usually in itself mean a new return.

Not sure if filing applies to you? For property tax, the details – for example, the type of ownership, change of use or division of the property – are often decisive. We can help you check whether you need to file a return and what is the safest procedure for you.

The tax return is typically filed by the owner of the property. The taxpayer is the person who owns the land or unit registered in the Land Registry. There are some exceptions, for example in some cases of leases or rentals, but these are rather rare.

The rules are mainly based on the Real Estate Tax Act. This determines who is the taxpayer, which land, buildings and units are subject to the tax, when the obligation to file a return arises and how the resulting tax is determined. For a particular property, therefore, it always depends not only on who is registered in the cadastre, but also on the type of land or building, the type of use, local coefficients and any changes in the previous year.

When to file a tax return?

Tax returns can be filed electronically or in hard copy. It is submitted to the tax authority, which is the tax office in whose district the land or building is located. Unlike income tax returns, the return is due by 31 January and includes all buildings acquired or altered in the previous year.

Under what conditions do you have to file a tax return?

• You have acquired a property in the previous year , whether for a consideration or not (the obligation applies not only to properties bought, but also to inherited or donated properties) and you are the current owner of the property. However, the obligation does not apply to cooperative flats where you are not the actual owner, but the housing association is the legal owner.
• You have owned the property for a long time, but there has been a significant change in the previous year that has affected the tax assessed – e.g. the property has been completed, changed use, changed acreage, etc.
• You have become co-owners of the property – the law allows one of the co-owners to file a return for the whole property, or each co-owner to file a return for their share.
• You have sold (or donated) part of the property but still own the remaining part or another property in the same county.

In practice, we know that people make mistakes when they have not sold the whole property but have kept, for example, a garage, part of the land or a co-ownership share. In such a situation, it may seem that there is nothing to deal with, but the tax liability may continue to another part of the property or to the remaining property in the same county. Similarly, changes of use tend to be problematic – for example, when part of a house becomes used for business or a holiday home becomes a permanent dwelling.

The client has sold part of the property to a neighbour but retained the house and the remainder of the garden in the same county. He thought he did not need to file a return because he “still owned the property”. However, in fact, the area of the land had changed, affecting the amount of tax due. In situations like this, we recommend checking the title deeds, parcel numbers and the actual status at the Land Registry to ensure the return is up to date.

Previously, it was also compulsory to pay property acquisition tax. However, this was abolished in 2020.

If you’re not sure whether you’re subject to the tax filing requirement, don’t be afraid to consult an attorney.

Property tax return – form

How do I fill out my property tax return? The real estate tax form, including completion sheets and attachments, is available at all local tax offices. It is also possible to fill in the real estate tax online – in electronic form the return is available for download on the website of the Tax Administration in the tax forms menu. Here you will also find instructions on how to complete the real estate tax return.

The use of this website is highly recommended. The calculation itself is not complicated at all, it is relatively simple mathematics. However, it must be preceded by a search for what type of building or land it is, what category it falls into, or what coefficients apply to the property in question and what local coefficients are set by the municipality.

Councils have been given the ability to set a local coefficient for individual boroughs as part of the tax changes from 2021. For example, they can collect more money in industrial areas. The truth is that this is the only tax that remains for the municipality or city. By setting its level, the council can support the local economy.

The tax return is always filed only once. If there is no change and the property has already been subject to one tax return, there is no need to file a new return in subsequent years, you just need to pay the assessed tax on time. For this purpose, the tax administration sends out annual tax notes with the current amount of tax.

One of the variables that affects the amount of tax is the local coefficient, which is set by the municipality and can be increased or decreased. If the amount of tax changes from year to year in this way, there is no need to file a new tax return and recalculate the amount of tax. The tax authority will automatically take these changes into account when calculating the tax for the current year itself.

A common misconception is that any increase in tax automatically means that a new return must be filed. If only the amount of the local coefficient has changed, you generally do not file a new return – the tax authority will reflect the change itself. The situation is different if you have changed the property itself, for example by extending it, changing the area, subdividing the land or changing the use.

You can find a number of property tax calculators online that you can use to quickly calculate the price you will have to pay in taxes.

How do I file my tax return?

As mentioned above, you can also file your real estate tax return electronically. For electronic filing of the tax return, we recommend using the Electronic Filing for the Financial Administration (EPO) application or the Online Financial Office application (both available at the electronic address of the filing office of the Financial Administration authorities – mojedane.cz).

However, only full tax returns can be filed this way, not partial ones.

If one person has several real estates within the whole Czech Republic, he/she cannot file one summary tax return, but must file individual returns with the individual tax offices in whose territorial jurisdiction the real estates in question are located.

There are a total of 14 tax offices in the Czech Republic. Their territorial jurisdiction follows the boundaries of the regions. However, it is possible to file a summary tax return for several immovable properties located in the territory of one office.

If you own property in more than one county, check that you are filing with the correct tax office. An error in the jurisdiction of the office or an incomplete listing of properties can unnecessarily prolong the process. If you have more than one property, a joint ownership interest or have sold part of the property, it pays to have the procedure checked beforehand.

When and where to pay property tax

A one-off tax return is one thing, but that’s only the beginning of your tax obligations. The annual tax payment is just a matter of minutes away. The tax authorities themselves will send you a bill each year, which must be paid by the end of May.

You can pay your tax by bank transfer, bank transfer, SIPO or cash at the tax office. If the tax exceeds CZK 5,000, you can split the tax payment into two instalments. If the payment is divided into two instalments, the second instalment must be paid by the last day of November.

Data box owners will receive information for paying the real estate tax in their data boxes instead of a deposit slip. In this case, they will no longer be sent a letter of credit.

Taxpayers with agricultural and fish farming operations have a different deadline for paying the tax, which has been extended to August 31 and November 30.

Summary

The 2026 property tax return is mainly filed by anyone who bought, inherited, acquired by gift or sold property in 2025, or made a change that affects the amount of tax – for example, an addition, change of use, change of acreage or division of land. If you have previously filed a return and nothing has changed about the property, you do not file a new return; the tax office simply sends you the details for payment. The return is filed with the tax office where the property is located and can be filed electronically through MY Taxes, by mail or in person. For 2026, the last day of the filing period is 2 February 2026, while the tax or the first instalment must be paid by 1 June 2026. For tax over £5,000, two instalments can be used, the second by 30 November 2026.