Property tax payment

Czech Republic: The statutory time period for paying the property tax owed for the fiscal year 2015 expired on 1 June

If you are, as of 1 January 2015, the owner of real property, then you must pay property tax for 2015. If the amount owed does not exceed CZK 5000 then the entire tax is due for payment by 31 May (or, in 2015, by 1 June). If the amount owed is higher than CZK 5000, then the amount may be paid in two installments (by 31 May and 30 November, respectively), or at once in the full amount as at the due date for the first installment. This is the only type of tax which is payable in advance (for the entire year).

As every year, so this year, the finance administration distributed postal orders for the payment of property tax, along with a breakdown of the total amount of tax owed, and information on overpaid amounts or shortfalls (if any). These letters also include the address of the competent local tax authority which keeps the tax file for the given property.

Legal entities that own real property receive this information on their property tax duties via databox.

As of 2016, property tax payers may make use of the „SIPO” system – a direct debit arrangement that is unique to the Czech Republic and that allows for the comfortable discharge of a variety of payment duties (usually to do with utilities) with a single direct debit entry.

In closing, we may remind our readers that a property tax return must be filed by 31 January by anyone who acquired real property in the course of the previous year, or whose real property has over the course of the year been affected by changes which are of relevance for the calculation of property tax (e.g. because the owner built an annex, or because a piece of land has been rededicated and now qualifies as a building plot, etc.).

Source: Property Tax Act (Act No. 338/1992 Coll.);

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