Shrnutí: Did you become a new property owner in the previous calendar year? Read this quick summary of property tax—how much it is, when it’s due, and how to register to pay it. We’ll also answer common questions, such as how to fill out the property tax form or what to do if you file the form after the deadline. We’ll also discuss key elements, such as the local property tax coefficient and the specifics of this obligation as set forth in the Property Tax Act.
Property tax is a property tax governed bythe Real Property Tax Act. The Act stipulates that the taxpayer is any individual or legal entity thatowns or uses real property (land or a building). The taxpayer may also be a trust or mutual fund, a developer with building rights, or a tenant, lessee, or user in specific cases provided for by law (e.g., if the owner is unknown).
This tax is divided into two parts: land tax and tax on buildings and units, which is also reflected in how the tax return is filled out. If you are unsure how to fill out the real estate tax form, we recommend consulting a professional, using the detailed instructions provided by the tax authorities, or filing online via the Moje daně portal.
In the vast majority of cases, the property owner is the taxpayer. However, in some cases, the taxpayer may also be a trust or a mutual fund (if the property is owned by that mutual fund) or a developer who holds the right to build on the land.
Real estate tax is a collective term for two separate taxes: land tax and tax on buildings and units. The fact that we emphasize their distinct nature is also reflected in the fact that they are listed separately on the tax return.
The following are subject to land tax:
The subject of the tax on buildings and units (residential and non-residential) is:
The law specifies the types of land and buildings that are fully exempt from the tax. These include, for example, land and buildings owned by the state or a municipality, or land and buildings used by schools, galleries, and healthcare facilities. Buildings consisting of taxable units (such as apartment buildings as a whole) are also not subject to the tax on buildings and units.
There are many myths circulating regarding real estate tax exemptions. These are often caused, for example, by confusion with the real estate acquisition tax, which was abolished in 2020.
We’ll help you navigate not only the law—whether it involves resolving a specific tax situation, preparing for a tax audit, or defending yourself in court.
How much is the property tax? Each taxpayer calculates the tax amount themselves on their tax return. It depends on the size of the property and the rates and coefficients set by law. How do you calculate property tax? We covered this in a separate article.
If, on the other hand, you previously owned the property and paid taxes annually but are no longer the owner as of January 1 of the new year, you must notify the tax office of this fact so that you no longer have to pay the tax. There is no specific form required; a simple notice—typed or handwritten—is sufficient, which you must submit to your tax administrator (i.e., the locally competent tax office) by January 31 at the latest.
What are your tax obligations when selling real estate? You’ll find out in the next article.
Are you wondering how to fill out a real estate tax return and when to file it? The deadline for filing a real estate tax return is January 31. If you need the form, look for the “Tax Forms” section on the agency’s website. In some cases, you’ll also need to take into account a local coefficient, which affects the final amount.
However, the return is not filed annually (as is the case with income tax, for example), but only when a relevant change occurs. After that, you “simply” pay the tax.
You can pay the tax by bank transfer, payment slip, through SIPO, or in cash at the tax office’s cashier’s desk.
If the tax exceeds5,000 CZK, you may split the payment into two installments. The standard deadline for paying the tax is by the end of May. If the payment is split into two installments, the second installment must be paid by the last day of November.
Many new property owners are surprised to find that the property tax form asks whether they are farmers or fishermen. This is because people engaged in agricultural production and fish farming have an extended deadline for paying the tax —specifically, August 31 and November 30.
The penalty for a late tax return is generally a fine for late filing pursuant to Section 250 of the Tax Code. The penalty under Section 251 is generally calculated based on the amount of tax that the tax administrator subsequently assesses in addition to the last known tax amount; it does not arise automatically simply because someone filed a return late or paid late. Furthermore, there is a special rule for real estate tax: if a taxpayer files a late return on their own initiative, without being requested to do so by the tax administrator, they will not incur a penalty for late filing.
If the tax is not paid on time, late payment interest accrues in accordance with the Tax Code; the annual rate of this interest corresponds to the CNB’s two-week repo rate in effect on the first day of the relevant calendar half-year, increased by 8 percentage points. For the second half of 2026, this rate is 11.75% per year.
The general public often believes that a real estate tax return is filed only when buying or selling a house or apartment. While this is the most common reason, it is by no means the only one. The obligation to file a return also arises if the property’s area or intended use changes. Typically, this involves situations where the owner adds a garage, an attic, or a garden gazebo to the house.
Another example is the conversion of non-residential space into an apartment, which occurs, for instance, with former offices in city centers that are being transformed into attractive residential units. If a taxpayer fails to file a return, they risk penalties because the tax amount would no longer reflect reality. Simply put—as soon as something significant changes on your property, not only should you be aware of it, but the tax office should be as well.
Did you sell or donate a property in the previous calendar year? If so, you are no longer required to pay property tax. However, you must notify the relevant tax office in a timely manner.
The Real Estate Tax Act states: “If a person who was a real estate tax payer has lost that status because, during the tax period, ownership or other rights to all real estate within the territorial jurisdiction of the same tax administrator which were subject to real estate tax with that authority, or if such real estate has ceased to exist, they are required to report this fact to the tax authority no later than January 31 of the following tax period.”
There is no prescribed form for deregistration for tax purposes; therefore, you may use a free-form letter or a new tax return if you still own any real estate within that jurisdiction.
The jurisdiction of the tax office is definitely determined by the location of the property, not by your permanent residence.
Anyone filling out the real estate tax form should be aware that the tax calculation is based primarily on the area and type of land, the built-up or floor area, statutory rates, and applicable coefficients. If you have just acquired a property, be sure to also check whether you are subject to other obligations, such as the former real estate transfer tax, which was governed by a special law. Although this tax has been abolished, many new owners still mention it when asking about tax obligations.
At Dostupný advokát, we’ll be happy to help you with everything. We’ll protect your rights, draft contracts, and advise you on the obligations you need to fulfill. We’ll guide you through the entire process and ensure that everything goes smoothly without a single mistake.
A tax return must be filed by January 31 of the year following the acquisition (purchase, gift, inheritance, construction). It is not filed every year, but only when there is a change in ownership or other circumstances that affect the tax liability.
The calculation depends on the area and type of land or structure, the base tax rate, and the coefficients (the base coefficient based on the size of the municipality and, where applicable, a local coefficient set by the municipality). Starting in 2024, the tax is also multiplied by the so-called inflation coefficient (which is equal to 1.0 in 2025 and 2026).
Late payment interest begins to accrue on the 4th day after the due date. It is always equal to the CNB’s two-week repo rate as of the first day of the half-year plus 8 percentage points. In 2025, this amounts to 12.00% p.a. in the first half of the year and 11.50% p.a. in the second half of the year.
Yes, if you were no longer the owner as of January 1 of the new year, you must report this to the tax office (by January 31). You will either file a notification or a new tax return—it depends on whether you own any other real estate in that region.
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 15 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 15 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
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