The last day of May is traditionally the deadline for paying the property tax or at least its first installment. During May, the Financial Administration sends taxpayers the necessary information, including the specific tax amount. Here is an overview of where to find the payment details.
Data Mailbox If you were legally assigned a data mailbox earlier this year, it’s high time to check it because the required information for paying the 2023 tax was most likely sent through this channel.
“Please note that in this case, it doesn’t matter whether the mailbox is established for entrepreneurs or individuals. The type of data mailbox is not distinguished,” warned Jana Melicharová, a tax advisor from KODAP. The information received through the data mailbox is identical to that on postal payment orders, including a QR code for quick tax settlement.
Email Inbox If you have previously requested to receive the necessary payment information by email, you should already have it available in your email.
You don’t need to worry about anything if you pay the property tax through the Concentrated Collection of Population Payments (SIPO). The tax amount payment will generally proceed by the conditions of the Czech Post.
MOJE DANĚ Portal
Taxpayers utilizing the MOJE DANĚ portal will find the required information in the “Settings and Subject Information” section.
Payment Slip (Složenka)
For taxpayers who don’t fall under the aforementioned delivery methods, the relevant Financial Administration sends the necessary tax payment information as a postal order (Složenka A).
“These are sent gradually and should arrive in postal mailboxes by May 25. Suppose you don’t receive the payment slip by this date. In that case, it’s advisable to contact the local office of the respective financial authority or verify if the payment information was delivered through another method,” added Melicharová.
Suppose you own properties within the territorial jurisdiction of multiple regions or pay a tax amount higher than five thousand Czech korunas. In that case, you will receive the corresponding number of payment slips.
Newly Paid Payment Slips Free tax payment slips are no longer sent, and only type A postal payment orders are issued. The taxpayer paying the tax through this method is required to pay the associated fee of at least 52 Czech korunas. A more convenient and cost-effective option is to make a non-cash transfer from a bank account using the provided QR code.
Payment Deadline If the tax amount is less than five thousand Czech korunas, it must be paid by May 31.
In the case that it exceeds five thousand Czech korunas, the taxpayer has two options:
- Pay the entire amount by May 31.
- Pay in two installments, the first by May 31 and the second by November 30 (or by August 31 and November 30 for agricultural entrepreneurs).
Tax Calculation The property tax consists of a partial tax on land and a partial tax on buildings and units. The tax rate differs for various types of land and buildings. Coefficients are taken into account during the calculation, with the first depending on the municipality’s size and the second being the local coefficient.
“In practice, this means that the resulting tax obligation varies in different corners of our country,” reminded Gabriela Ivanco, a tax advisor at Mazars.
As she added, the area of a flat is now multiplied by a coefficient of 1.22, provided that the flat unit includes a share of the land. The resulting amount is multiplied by the tax rate, which is the product of the coefficient based on the municipality’s size and the base rate, set at 2 Czech korunas per square meter for flats. The government aims to increase the property tax from next year, potentially doubling it in some cases.