Real estate tax
Real Estate Tax
The payers of real estate tax as per Act no. 338/1992 Coll. are legal and natural persons who own property (land, building, apartment or independent non residential area) which is located in the Czech Republic. The residency or headquarters of these entities is not considered. The real estate tax applies to land registered in the cadastral register regardless of their actual use, i.e. arable land, hop fields, vineyards, gardens, orchards, lawns, forests and fishponds, built-up areas and courtyards, and other areas. A building site is specified differently. Tax from construction applies to immovable buildings, apartments and non residential areas. If the legal or natural person stops paying real estate tax, they are obliged to announce it to the tax administrator by 31st of January of the following taxation period.
January 2023
Tuesday 31.1.
- Tax return (complete) or partial tax return for year 2017
May 2023
Wednesday 31.5.
- Maturity of the whole tax (payers with tax liability up to 5 000 Kč incl.).
- Maturity of the first payment of tax (payers with tax liability higher than 5 000 Kč with the exception of payers who carry out agricultural production and fish husbandry as self-employed businessman).
August 2023
Thursday 31.8.
- Maturity of the first tax payment (taxpayers engaged in farming and breeding of fish with taxes higher than 5 000 CZK)
November 2023
Thursday 30.11.
- Maturity of the second tax payment (all payers with tax liability higher than 5000 Kč).