Real estate tax

The real estate tax is a property tax and is paid by the owners of the real estate in question – land, taxable buildings and residential and non-residential units. The tax return is based on the status as of 1 January and the return is filed by 31 January with the local tax administrator, depending on where the property is located. The obligation to file a tax return is upon acquisition of immovable property, upon change of immovable property. Alterations mean additions, extensions, if a part of the property has been destroyed, if the number of floors has changed or if the area of the land, its type, etc. has changed. The tax is payable by 31 May if the tax liability is up to CZK 5,000. If the tax liability is higher, it is paid in two instalments – by 31 May and 30 November.