Real Estate Tax 2025:
Deadline for Filing Declaration by January 31, 2025

Example: If you purchased a plot of land that later changed its designation (e.g., became a building plot) or if a building was constructed on it, these changes must be reported to the tax office.

Filing the Tax Declaration
If you purchased or inherited real estate in 2024, you are required to file a tax declaration by January 31, 2025. The real estate tax applies to land, buildings, and property units (e.g., apartments). A declaration is filed only once for a specific property, but if any changes occur (e.g., construction or building completion),
a new declaration must be submitted.

Where to Submit the Declaration?
The tax declaration should be submitted to the tax office responsible for the region where the property is located. It can be filed electronically or in person. To complete the form, you will need information about the property, such as its size, type, or changes in ownership. These details can be obtained from documents like cadastral extracts, purchase contracts, or building permits.

If you are unsure how to complete the form, the tax office staff can assist you.
The easiest option is to use the "Moje daně" portal, which provides an interactive form with automatic error checking.


Tax Payment Deadlines
  • If the tax amount is up to CZK 5,000, payment is due by May 31, 2025.
  • If the tax exceeds CZK 5,000, it can be divided into two installments: the first installment is due by May 31, 2025, and the second by November 30, 2025.
Tax Calculation
The tax amount depends on the type and size of the property, the local coefficient, the coefficient based on the size of the municipality, and, starting in 2024, the inflation coefficient introduced by the consolidation package.

The inflation coefficient reflects price level growth and may be adjusted annually.


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