Property tax (daň z nemovitých věcí)

When you do and don’t need to file a return

Property tax and income tax on rent are two separate things. The first applies to the property itself, the second to the income from letting it. That is why even a flat you live in yourself, or one that stands empty, may be subject to property tax.

A return is typically filed after a purchase or another relevant change. If you have already filed one and the relevant circumstances haven’t changed, you generally don’t file a new one. Nor does a change in the statutory rate or the local coefficient usually require a new return. Selling all your properties within the jurisdiction of the relevant tax authority, on the other hand, must be reported. The rules for filing are set out in § 13a of the Act.

When to file and when to pay

An example to illustrate: you bought a flat in October 2025 and own it as of 1 January 2026. So you need to deal with the return for 2026. The regular deadline in 2026 fell on 2 February, because 31 January was a Saturday. You don’t wait for the first tenancy agreement. Financial Administration: returns for 2026.

Filing the return and paying the tax have different deadlines. An annual tax of up to 5 000 Kč with a single tax office is normally paid in one go. A higher amount can be split into two instalments or paid in full by the first deadline. Check the amount and payment details with the tax office or on the MOJE daně portal. If you don’t receive a payment slip, that doesn’t mean you have nothing to pay.