Czech property tax: when and how to pay
Do you own a property in the Czech Republic? An apartment, house, land or a plot?
Then once a year, you have to pay property tax, and in some cases, file a property tax return. Michal Hájek from BELL Consulting answers the FAQs:
(A note: renting or subrenting a property is not a reason for paying a property tax).
1] When do I have to file a tax return?
If you bought or sold, or otherwise acquired/disposed of a property (=an apartment, house or land, plot) or made a significant change to your current property during the year, you are required to file a property tax return.
If you sold / otherwise disposed of your last property during the year, you don’t file a tax return, but only inform the Tax Office of this fact.
If you have already filed a property tax return in the past, and there has been no change to your properties since, you do not have to file the return again. Each year, your tax will be automatically calculated based on the information on the last tax return you submitted.
2] When to file a tax return?
You file your tax return the following year after the one in which the changes (selling/buying/giving/receiving/etc a property) happened. The deadline for submitting the form is 1 February, and the tax return will reflect the state of your property as of 1 January. You also start paying tax in this year.
An example: You bought a flat in October 2023. You have to file your property tax return between 1 January 2024 and 1 February 2024.
Second example: You buy a flat in October 2023. You sell the flat on 15 January 2023. You still have to file your property tax return between 1 January 2024 and 1 February 2024, declaring the flat, because you still owned it on 1 January, and you will pay the property tax for it in 2024. You will have to file an updated tax return between 1 Jan 2025 and 1 Feb 2025, declaring the sale of the flat.
3] Where to file your tax return?
The tax return shall be filed with the Financial Office relevant in the region where the property is located. If you own more than one property in different regions, you must file a separate tax return for each region. Find your corresponding Financial office here (you need to know the PSC / ZIP code of the property).
4] How do I fill out the tax return?
You can use this ONLINE FORM (select “Daň z nemovitých věcí”) that will guide you through the process. It’s only in Czech, but using your explorer’s translator should provide enough understanding. An important note: you need to have a data mailbox or “citizen identity” app active to be able to file the tax return online! (read more about the login options here)
But even without a data mailbox, you can use the online form and the help of its guide. Once filled, you can print out a PDF and post it in paper form.
You can also file the paper form right at the Financial Office.
5] When to pay property tax?
The tax shall always be paid by 31 May.
If your tax exceeds CZK 5,000, then you can split the payment into two installments and pay the second part by the end of 30 November.
6] How much is my property tax?
The Tax Office sends the sum to all taxpayers by 25 May at the latest, primarily via DataBox, e-mail (if the taxpayer has provided it), or by a postal order delivered to the taxpayer’s address.
If you do not receive this information, you should contact the relevant Tax Office to find out your amount.
You can get an estimation of your tax through this online (and free) Property Tax Calculator. The “coefficient according to the size of town” in Brno (and any town over 50 000 inhabitants) is 3,5. The “local coefficient” in Brno is 1,0 in 2023. (The calculator is a third-party service and not an official Financial office tool.)
This article was written in cooperation with Michael Hájek, a tax adviser from BELL Consulting: “Thank you for reading. If you’re unsure about your tax obligations, we will be happy to help you.”
Pictures courtesy of #brnoregion.
