If you acquired or disposed of real estate in 2023, you need to file a real estate tax return by January 31, 2024. Who must file a tax return:

1) Purchase/Donation/Inheritance or other acquisition of real property

Anyone who acquires ownership of land, taxable building or a dwelling or non-residential unit in 2023 is required to file a tax return.
Also, if you have owned the property for a longer period of time and there has been a change in circumstances relevant to the assessment of tax in 2023, such as a change in the area or type of land, a change in the use of the building, the addition of an extra storey or an increase in the footprint of the taxable building by way of an extension. The decisive date for the determination of the taxpayer is the submission of the application for the deposit of the ownership right to the competent cadastral office. Ownership of immovable property is always registered with legal effects retroactively to the date of the application for registration of ownership.

2) Sale/Donation or other disposal of property

If you sell/donate or otherwise dispose of the property in 2023, you must notify the local tax office no later than 31 January 2024. If you still have any real estate left in the same county, you must also file a tax return. If you have disposed of all your immovable property in the county in 2023, you must deliver a written notification of this fact to the tax office. There are no forms, just send the notice to your mailbox or by registered mail to the local tax office. It is also possible to resolve this by visiting the tax office in person.

The text of the notification may read, for example, as follows:

"Addressed to:
To the Tax Office
Address of the local competent tax office

Subject: Real estate tax cancellation

Dear Sir or Madam,
I am informing you that on ...... I sold my property ...... (please copy the definition of property from the purchase agreement)
I hereby opt out of real estate taxes.

Name, Surname
Date of birth

Permanent residence .... "

Where to file your tax return:

To the locally competent tax administrator, which is the tax office in whose jurisdiction the immovable property in question is located. ATTENTION, not your permanent residence. You only need to fill in the property tax return once and then you will receive regular letters or emails from the tax office.

By when to file:

No later than January 31, 2024.
There is more time to file the 2024 tax return for those who applied for registration of the change of ownership in the land register in 2023 (filed a proposal for registration of the ownership right in the land register with the competent land registry office), but the registration will not take place until 2024. In such cases, the tax return must be filed within three calendar months following the month in which the registration took place.

By when to pay:

The earliest deadline for subsequent payment of the tax is May 31, 2024.

It's online:

You can easily file your tax return online via the Tax Information Box Plus (DIS+):
https://www.financnisprava.cz/assets/cs/prilohy/d-zakony/Vyuzijte_online_fu_a_podejte_%20danove_priznani_k_DNV_upraveno.pdf

New in 2024:

Increase in property tax up to 1.8 times from 2024.
The introduction of an inflation coefficient which will automatically increase the tax by the previous period's inflation from 2025.

If you fail to file a tax return or report the sale/donation to the tax office, you risk penalties or fines. If you find calculating the tax or completing the tax return too complicated, check with the tax office where your property falls. In most cases, this will give you the information you need quickly and easily. Alternatively, contact the MAHOON team and we will be happy to advise you on how to do this.

If you are interested, you can find an article with a more detailed description of the tax directly on the tax authority's website:
https://www.financnisprava.cz/cs/dane/dane/dan-z-nemovitych-veci/informace-stanoviska-a-sdeleni/2024