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Real Estate Tax

Real Estate Tax is goverened by Act No. 338/1992 Coll., on real estate tax and is composed of the plot tax and building tax.
The tax period is a calendar year a the payer shall submit the tax statement to the relevant Financial Office until 31st of January. Should the tax statement have been submitted in the past years and since then there was no change, there is no need to submit the tax statement again.

Payment of the tax

Should the tax exceed 5.000 CZK, tax is payble in two equal payments until 31st May and 30th November of the calendar year.Should the tax be lower than CZK 5,000, tax is payable at once until 31st May. Payers, running the agriculture production or raising of fish, tax ís payble in two payments until August 31 and November 30 of the calendar year.