Partial real estate tax return

Main information

As a payer of real estate tax, you are obliged, in the event of a change in circumstances relevant to the assessment of tax or a change in the taxpayer, to submit a partial real estate tax return, in which you report only the changes that have occurred and the calculation of the total amount of tax based on these changes.

The circumstances that give rise to the obligation to submit a partial real estate tax return include, for example:

• the purchase of land, a taxable building or a residential or non-residential unit;
• the sale or donation of land, a taxable building, or a residential or non-residential unit, provided that you still own other real estate;
• the extension, addition, or demolition of a taxable building;
• changes in the area of land;
• changes in the type of certain land, etc.;
• the acquisition of real estate by inheritance or donation;
• the commencement of construction work;
• the completion or use of a building;
• the renewal of cadastral documentation and other changes affecting the area, type, or use of the property;
• a change in entitlement to a tax exemption;
• the commencement of the use of a building or non-residential unit for business purposes;
• revisions in the real estate cadastre;
• changes arising from updates in the public land register (LPIS) – e.g. landscape feature updates;
• conclusion of a lease or tenancy agreement with the State Land Office, the State Material Reserves Administration, or the Office for Government Representation in Property Affairs.

In such cases, the tax can be declared either by submitting a partial real estate tax return or a full real estate tax return. 

When submitting a partial real estate tax return, you do not need to list all immovable property.

Real Estate Tax concerns land located within the territory of the Czech Republic recorded in the Real Estate Cadastre. 

The subject of building and unit tax is, if located within the territory of the Czech Republic,

1. a taxable building, meaning a completed or used:
   • building, meaning a structure above ground permanently connected to the ground by a solid foundation, spatially concentrated and outwardly mostly enclosed by perimeter walls and a roof structure; or
   •  engineering structure listed in the annex to the Real Estate Tax Act,
2. a taxable unit, meaning a completed or used unit.

If, in comparison with the previous tax period, there is a change in the circumstances relevant to the assessment of the tax, including a change in the taxpayer (i.e. in particular, the acquisition or disposal of immovable property or a change in the area of land, a change in the type of land, a change in the use of a taxable building or a superstructure with an additional above-ground floor or an increase in the floor area of the taxable building, a change in the assessment or exemption entitlement, or the creation of building land or the creation of a paved area of land), you are obliged to declare the real estate tax by 31 January of the tax period. In addition to the partial real estate tax return, you can also submit a full real estate tax return. 

The following are not subject to real estate tax:

1. plots of land built up by taxable buildings, to the extent of their built-up area,
2. forest land designated as protective forests or forests of special purpose under the Forest Act,
3. bodies of water,
4. land designated for the defence of the Czech Republic,
5. land corresponding to the share of co-ownership forming part of taxable units in a residential building, and other land in the co-ownership of the owners of taxable units in a residential building, used jointly with those units, to the extent corresponding to the co-ownership shares of those owners.

For the purposes of the real estate tax, the following definitions apply:

• a garage building means a taxable structure used as a garage
• a building for family recreation means a taxable structure used for family recreation, a family house used for family recreation, or a residential structure used for family recreation,
• forest land means a plot of land classified as forest land,
• other area means a plot of land classified as other area,
• arable land means a plot of land classified as arable land,
• hop field means a plot of land classified as a hop field,
• vineyard means a plot of land classified as a vineyard,
• garden means a plot of land classified as garden,
• orchard means a plot of land classified as orchard,
• permanent grassland means a plot of land classified as permanent grassland,
• a building plot means a plot of land or part thereof designated by a valid building permit for the construction of a taxable building, to the extent of the area (in m²) corresponding to the built-up surface of the above-ground part of the building,
• body of water means a plot of land classified as a body of water,
• built-up area and courtyard means a plot of land classified as a built-up area and courtyard,
• agricultural land means a plot of agricultural land as defined by the Cadastral Act,
• paved area of land means a plot of land or part thereof used for business purposes or included by the entrepreneur in business assets under the Income Tax Act, whose surface is reinforced by a structure under the Building Act without a vertical supporting framework, including the area of a siding, pool, or tank, provided these are not taxable structure.

This applies to you if

You are a real estate tax payer and your circumstances relevant to the assessment of the real estate tax have changed, or if there has been a change of taxpayer.

When to use this service

Submit your partial real estate tax return by 31 January of the given tax period.

The partial real estate tax return is submitted FOR the given tax period, i.e. in advance. For example, if you already own a family house and you then purchase a flat in 2025, you must submit the partial real estate tax return for 2026, and only for the newly purchased flat.

You therefore submit the partial real estate tax return for the tax period following the year in which the legal effects of the registration of ownership rights in the Real Estate Cadastre arose.

A different deadline for submitting a partial real estate tax return applies if, by 31 December of the year in which the application to register ownership in the Real Estate Cadastre was submitted (and by which such right arises), a decision approving the registration has not yet been issued. In that case, you are obliged to submit the tax return for the relevant property no later than by the end of the third calendar month following the calendar month in which the ownership registration was entered in the Real Estate Cadastre.

Real Estate tax is assessed for the tax period according to the status as at 1 January of the year for which the tax is assessed. The tax period is the calendar year. Changes in facts relevant for the tax that occur during the tax period are not taken into account.

A real estate tax return (partial or full) does not need to be submitted if:

• you submitted one for a previous tax period, or
• the tax was assessed or reassessed for a previous tax period by the relevant authority,

and compared to that previous tax period there has been no change in the circumstances relevant for the tax assessment.
In this case, the tax is assessed as the amount of the last known tax and the date of assessment, and the date of delivery of this decision to the taxpayer is deemed to be 31 January of the tax period.
In such cases, the tax administrator does not have to notify you of the assessment by a payment assessment.

If ownership of real estate sold at auction has not been transferred by December 31 of the tax period, the taxpayer for the real estate is obliged to file a tax return no later than the end of the third calendar month immediately following the end of the calendar month in which the conditions for the acquisition of ownership of the real estate auctioned by the auctioneer or overbidder were met.

Vyřízení služby - osobně

What you need if you are using this service

The Real Estate Tax Return form, which is available on the website of the Financial Administration.

On the form, check that it is a partial ("dílčí") real estate tax return.

Submission in person or by post is possible only if you are not legally required to submit a Partial Real Estate Tax Return electronically.

Where and how to solve this service

The completed and signed form can be submitted in person at the filing office or sent by post to the address of the locally competent tax office in whose territorial jurisdiction the real estate is located.

Vyřízení služby - elektronicky

What you need if you are using this service

The Real Estate Tax Return form, which is available on the website of the Financial Administration.

On the form, check that it is a partial ("dílčí") real estate tax return.

The Partial Real Estate Tax Return form does not have its own electronic form on the website of the Financial Administration (only a printable form without the possibility of electronic completion).

For electronic submission, we recommend using the option to submit a full real estate tax return (for more information, see Real Estate Tax Return), where you can use the pre-fill service, after logging into the Online Tax Office (DIS+) app and clicking "PŘEDVYPLNIT PŘIZNÁNÍ" ("PRE-FILL RETURN").

Further information on pre-filling the tax return is available on the website of the Financial Administration of the Czech Republic.

Where and how to solve this service

You can submit a partial real estate tax return electronically via a data mailbox to the locally competent tax office in whose territorial jurisdiction the real estate is located.

Additional information

What is the benefit of this service

By complying with the legal obligation to submit a partial real estate tax return within the statutory deadline, you will avoid a penalty that would otherwise be imposed if you failed to comply with this obligation on time.

Appeal options

No appeal may be lodged against this service.

Sanctions

If you fail to submit a tax return for real estate tax, or you submit it after the statutory deadline and the delay exceeds 5 working days, and you have been requested by the tax administrator to submit it, you are liable to pay a penalty of 0.05% of the assessed tax for each subsequent day of delay, up to a maximum of 5% of the assessed tax.

If you submit a real estate tax return after the deadline without being requested to do so by the tax administrator, you are not obliged to pay the penalty.

You will also not be obliged to pay a penalty for submitting a tax return or supplementary tax return late if the calculated amount is less than CZK 1,000.

If you do not submit a tax return or a supplementary tax return at all, the minimum penalty is always CZK 500.

Frequently asked questions

Who is liable for real estate tax?

The real estate taxpayer is

a) the owner of the land,

b) the builder, if the land is encumbered by a building right,

c) the tenant or lessee of leased or let land that is

• registered in simplified form in the Real Estate Cadastre, or
• managed by the Administration of State Material Reserves, or
• transferred to the Ministry of Finance on the basis of the privatisation decision,

d) the user (i.e. also the lessee or tenant) of land

• if the owner of the land is not known,
• managed by the State Land Office or the Office for Government Representation in Property Affairs.

Who is the taxpayer for land owned by the Czech Republic?

The taxpayer for land owned by the Czech Republic is:

a) an organisational unit of the state, a state contributory organisation, a state fund, a state enterprise or other state organisation authorised to manage, or having the right to manage, state property,

b) a legal entity entitled to use the land under a loan-for-use arrangement established under the law regulating certain use relations to property of the Czech Republic.

Who is the taxpayer for land held in a trust, a mutual fund or a fund managed by a pension company?

The taxpayer in this case is the relevant fund.

Who is the taxpayer for tax on structures and units?

The taxpayer for tax on structures and units is:

a) the owner of the taxable building or taxable unit,

b) the tenant or lessee of a leased or let taxable unit or taxable building

- if managed by the Administration of State Material Reserves, or

- transferred to the Ministry of Finance under a privatisation decision.

The user (i.e. tenant or lessee, user under another legal title or user without legal title) of a taxable unit or taxable building:

• if the owner of the taxable unit or taxable building is not known,
• which is managed by the State Land Office or the Office for Government Representation in Property Affairs.

Who is the taxpayer for a taxable structure or taxable unit owned by the Czech Republic?

The taxpayer for a taxable structure or taxable unit owned by the Czech Republic is:

a) an organisational unit of the state, a state contributory organisation, a state fund, a state enterprise or another state organisation authorised to manage, or having the right to manage, state property; or

b) a legal entity entitled to use the taxable structure or taxable unit under a loan-for-use arrangement established under the law regulating certain use relations to property of the Czech Republic.

Who is the taxpayer for a taxable building or a taxable unit in a trust, a mutual fund or a fund managed by a pension company?

The taxpayer in this case is the relevant fund.

Which buildings are exempt from tax?

Buildings that are exempt include a taxable structure serving schools and school facilities registered in the school register. For more information, see the Real Estate Tax Act.

Where can I find more information on the partial real estate tax return?

Further information on the partial real estate tax return is available on the website of the Financial Administration of the Czech Republic.

When do I not have to submit a (partial or full) real estate tax return?

You are not obliged to submit a real estate tax return (partial or full) if, compared to the previous tax period, only the following has occurred:

• a change in the tax rate applicable to the property; this applies only if the rate is applied under the same provision of the law as in the previous tax period;
• a change in the average land price assigned to existing individual cadastral territories under the law;
• a change in the coefficient, the inflation rate or the local coefficient;
• the arising of a tax exemption (§ 4(1)(v), (x) or (z)) or an exemption arising under the law;
• the expiry of a tax exemption upon the lapse of the statutory period or the period set by a generally binding ordinance or a measure of a general nature under the law, and the subject of the tax is not exempt, even partially, for another reason;
• a change in territorial jurisdiction.