Partial, supplementary and corrected property tax returns

In this article, we will focus on these lesser-known types of tax returns. You’ll learn when and why they are filed, how they differ, what their deadlines are, and what to watch out for to avoid penalties or unnecessary paperwork.

Who must file a property tax return

You don’t need to filea property tax return every year. You are only required to do so if there has been a change in the previous calendar year that affects the amount of tax or the tax liability itself. These situations are as follows:

Acquisition of new property

The most common reason for filing a return is the acquisition of real estate. If you acquired ownership of land, a flat or a house during the previous year, you are obliged to file a tax return. This applies whether you bought, inherited or received the property as a gift. The decisive factor is that you have become the new owner and that this fact is recorded in the Land Registry.

The return is filed for the year following the acquisition – so if you acquired the property in 2025, you file the return by 31 January 2026.

Change to an already owned property

You also need to file a tax return if a property you have owned for a long time has undergone a material change that affects the amount of tax. Such changes include:

• completion of a building or extension to a house,
• change of use of the building (e.g. conversion of a garage into a business),
• a change in the area of the land or its classification as a different type of land (e.g. from a garden to a building plot).

Creation of co-ownership

Another situation in which the obligation to file a return arises is the acquisition of a co-ownership interest in real estate. This may be, for example, by inheritance or a joint purchase of the property with another person. In such a case, it is possible to file a return separately for your share or to agree with the other co-owners and file one joint return representing all the co-owners.

Partial transfer of real estate

A declaration is also made if you have sold or donated only part of the property but remain the owner of another part of the same property or another property in the same county. In this case, you need to declare the change because the extent of ownership changes and with it the amount of tax liability.

Therefore, a real estate tax return must be filed whenever there is a change that affects the creation or change in tax liability. In some cases you will have to file a full return and in others a partial real estate tax return will suffice.

When to file a partial real estate tax return

You file a partial real estate tax return when you have already filed a real estate tax return in the past and now there has been a change that affects the amount of tax, but it does not apply to the whole property, only to part of it. In this case, you don’t need to file a complete new tax return – you only need to list the changes that have occurred.

You file a partial return if, for example:

• you buy another property in the same county (e.g. land, house, flat),
• you sell one property but still own another property in the same county,
• you extend, add to or demolish a building,
• you change the use of the building (e.g. start renting out a garage as a warehouse),
• you start building or complete and occupy the building.

When do you have to file a proper property tax return?

A proper tax return is always filed whenever a new tax liability arises. In particular if:

• You buy your first property: If you have never owned any property before and you buy your first property (for example, an apartment, house or land), you are liable for property tax for the first time. In this case, you must file a proper return giving details of the new property.
• You own property in more than one county. Therefore, if you already own property in one county and you newly acquire more property in another county, you must file a separate regular tax return with the tax office for the new county, regardless of whether you have filed a return in the other county in the past.

In addition to the regular and partial property tax returns, there is also a supplemental (full or abbreviated) and an amended return:

Supplementary property tax return

A supplementary real estate tax return is filed if you discover after the deadline for the regular return (after 31 January) that the amount of tax should have been different from what the tax office had previously determined. Typically, this is where an error or omission is discovered retrospectively that affects the amount of tax – either upwards or downwards.

The last known tax is the amount that the tax authority last finally determined, for example, on the basis of a previously filed return or a payment assessment. If you discover that the tax should have been more or less than this last known amount, you are obliged to file a supplementary return.

The additional return must be filed no later than the end of the month following the month in which you discovered the error. If the newly calculated tax is higher, you must pay the difference within the same time limit.

There are two forms of additional return:

1. Full additional return: In the case of a full additional return, you will list all your property again, regardless of which ones were specifically affected by the error. This option is particularly suitable if the change affects a large number of properties or if you want to have your entire tax return prepared anew and clearly. The return will also show the date you discovered the error and the difference from the last known tax.
2. Abbreviated additional return: on the other hand, the abbreviated additional return is for simpler situations where the error affects only one or a few properties. In such a case, you only report the amended information, along with the date the error was discovered and the assessed difference from the original tax amount.

Property tax return

You file an amended return if you discover an error in a return you have already filed before the statutory deadline for filing it – for example, before 31 January of the year in question. Typically, this could be an oversight in calculating the tax, an incorrect acreage or an omission of a specific property.

An amended return replaces the original return, whether it was a regular, partial or supplementary return. The tax office then takes into account only the new, corrected return and no longer takes the original return into account.

The return is filed on the standard tax return form. You must clearly indicate in the header which type of return you are filing (regular, partial, supplementary or abbreviated supplementary) and tick the box indicating that it is a corrected return. This fully replaces the original return without the need for any explanation or amendment.

When and where to file your property tax return

The return must be filed no later than 31 January of the calendar year in which the tax liability arises. So, for example, if the Land Registry has confirmed the transfer of the property in December 2025, you must file the return by 31 January 2026.

The real estate tax return form can be found on the website of the Tax Administration or you can pick it up in person at any territorial office of the tax office.

Returns can be filed:

• electronically (e.g. via a data box or via the My Taxes portal),
• or in paper form, either in person at the tax office or by post.

An exception is a partial tax return, which cannot be filed electronically. Therefore, if there is a change (e.g. you have acquired additional land) and you would like to file your return electronically, you must file a full tax return instead of a partial return, which takes into account the new changes, or file the partial return in physical form.

You always file the return with the tax office of the county in which the property is located. If you own multiple properties in different counties, you must file a separate return for each county tax office.

What if I don’t file a tax return?

If you do not file a return at all and the tax office finds your delinquency, or if the tax office finds your delinquency, you are subject to a penalty of 0.05% of the tax assessed for each day you are late. The maximum amount of the fine is limited to 5% of the tax, but can reach a maximum of CZK 300,000. However, if you file your return within five working days after the statutory deadline, the tax office will not impose a penalty.

If you file a return but understate the tax due, you may face a further penalty. If the tax office discovers this, it will charge you the difference and impose a penalty of 20% of the additional amount.

Summary

A property tax return should only be filed if there has been a change in the previous year that affects the amount of the tax liability. Typically, this involves the acquisition of a new property, a change to an existing property (e.g. an extension, change of use of a building), the creation of joint ownership or a partial transfer.

A proper return is filed when a new tax liability arises – e.g. when you buy your first property or acquire a property in another county. A partial return is used for changes to a portion of property already declared in the same county.

A supplemental return is filed after the due date if you retroactively discover an error that affects the amount of tax. An amended return is for correcting errors discovered before the deadline (i.e., before January 31). It replaces the original return.

The return must be filed by 31 January of the year following the change. It can be filed electronically or on paper, except for partial returns, which can only be filed on paper. The return is filed with the tax office of the county where the property is located.

If you do not file the return on time and the tax office finds out, you can be fined up to 5% of the tax (max. CZK 300,000). If a higher tax liability is later discovered, you may be assessed the difference and a 20% penalty.