Real Estate Tax return

Main information

As a payer of real estate tax, you are obliged to submit a real estate tax return whenever circumstances relevant to the assessment of the tax or the person of the taxpayer change.

The circumstances that give rise to the obligation to submit a 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.

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

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,

a) a taxable building, meaning a completed or used:

1. 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

2. engineering structure listed in the annex to the Real Estate Tax Act,

b) a taxable unit, meaning a completed or used unit.

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.

When to use this service

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

The real estate tax return is submitted FOR the given tax period, i.e. in advance. For example, if you purchase land in 2025, you must submit the real estate tax return for 2026.

You therefore submit the 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 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 real estate 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.

In specific cases involving property auctions, you must proceed under the Real Estate Tax Act, which stipulates that if ownership of the real estate sold at auction has not transferred by 31 December of the tax period, you must submit the real estate tax return for that real estate no later than the end of the third calendar month immediately following the month in which the conditions for the acquisition of ownership of the auctioned real estate by the bidder or overbidder were fulfilled.

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 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.

Vyřízení služby - osobně

What you need if you are using this service

The Real Estate Tax Return form, which you can:

• print from the website of the Financial Administration of the Czech Republic, or
• fill in directly on the MOJE daně portal.

Submission in person or by post is possible only if you are not legally required to submit a 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

Real Estate Tax Return forms available in the Electronic Submissions for the Financial Administration (EPO) app or in the Online Tax Office (DIS+) app on the MOJE daně portal.

To complete your tax return, you can use the pre-fill service by logging into the Online Tax Office (DIS+) and pressing the "PREFILL YOUR RETURN" button.

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

Only a PDF form is available for submitting a partial tax return or a shortened supplementary real estate tax return.

Where and how to solve this service

You can submit your real estate tax return electronically via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app,
• the data mailbox to the locally competent tax office in whose territorial jurisdiction the real estate is located, or
• e-mail with a guaranteed electronic signature to the locally competent tax office in whose territorial jurisdiction the real estate is located.

A partial tax return or a shortened supplementary real estate tax return can be submitted electronically only via a data mailbox.

When submitting via a data box, you must always ensure that the tax return is submitted in the published XML format and in the specified structure. To create the required XML file, you can use the electronic forms in the Electronic Submissions for the Financial Administration (EPO) app.

Additional information

What is the benefit of this service

By complying with the legal obligation to submit a 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 or a supplementary 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 or supplementary 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

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

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

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 and 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 and 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.