Property tax (Czech Republic)
The immovable property tax (daň z nemovitých věcí) taxes vacant land and buildings. Act No. 338/1992 Coll. Applies with effect from January 1, 2014.
Tax object
The tax is based on the possession of land and buildings by natural or legal persons in the Czech Republic. The law consists of two parts; the first part deals with property tax, the second with building tax.
Exemptions according to § 4 daň z nemovitých věcí
The law knows a large number of tax concessions or tax exemptions. A private person is not listed.
Assessment basis
The tax base for property tax is the land value, for building tax it is the built-up area in square meters.
Tax debtor
The tax payer is the owner, in exceptional cases the tenant or lessee.
Notification requirement
The taxpayer must submit a tax return for the calendar year by January 31 at the latest. The status on January 1st of the calendar year is decisive. Changes in the course of the calendar year are not taken into account.
Due date
Property tax is due on May 31st. If the tax liability is more than CZK 5000, payment in two installments on May 31 and November 30 is possible.
