Czech property tax: when and how to pay
Do you own an apartment, house, or land in the Czech Republic? If so, you need to navigate two specific tax areas: the annual Property Tax and the Income Tax applicable when you sell.
If you only rent or sublet a property, you do not pay property tax. This is strictly for property owners.
This guide simplifies the most common questions from expats in Brno, featuring expert insights from Michal Hájek, a tax adviser from BELL Consulting.
Part 1: Property Tax (Daň z nemovitých věcí)
Unlike income tax, you don’t necessarily file this every year. You only file a return when you acquire property or when the “status” of your property changes.
1. When to File a Return
You must file a property tax return if, during the previous calendar year, you:
- Bought or received property (apartment, house, or land).
- Sold a property (to stop the tax office from billing you).
- Made significant changes (e.g., added an extension or changed land type).
Note: If you already filed in the past and nothing has changed, you don’t need to do anything. The tax office will automatically send you the bill.
2. Deadlines & Logistics
1 February
31 May
Where to file: Submit your return to the Finanční úřad (Financial Office) in the region where your property is located.
3. How to File
Foreigners have three main options for filing:
- Option A: Online (Recommended) – Use the Moje daně portal. While in Czech, browser translators are effective. You will need a Datová schránka (Data Mailbox) or Identita občana.
- Option B: Online Form → Print → Post – Fill the form online, download the PDF, print it, and mail it to the office. No digital ID required.
- Option C: In Person – Visit your local Financial Office (e.g., Příkop 8 in Brno). Staff can provide the paper forms.
Part 2: Selling Property & Income Tax
Selling a property in Brno doesn’t automatically mean you owe tax. Most sales are actually tax-exempt (osvobozený příjem).
Is your sale Tax-Exempt?
You pay 0% income tax if you meet either of these two tests:
| Test | Requirement |
|---|---|
| 1. The Residence Test | You lived in the property as your registered residence (trvalý pobyt) for at least 2 years immediately before the sale. |
| 2. The Time Test | You owned the property for at least 5 years (purchased before 2021) or 10 years (purchased after 2021). |
Usually, exempt income over 5 million CZK must be reported to the tax office. However, selling property is an exception—you generally do not need to report it if it’s exempt.
What if it’s NOT exempt?
If you don’t meet the 2-year or 5/10-year rule, you must include the profit in your annual Income Tax Return and pay tax on the difference between your purchase and sale price.
Summary Checklist
- Check your 2025 activity: Did you buy or sell? File by 1 February 2026.
- Watch your inbox: The tax office will send your bill via Data Mailbox, email, or post by late May.
- Verify Exemptions: Before selling, check if you’ve hit the 2-year residency mark to save on tax.
Need Professional Assistance?
Tax rules can be complex. Michal Hájek from BELL Consulting specializes in helping expats navigate Czech tax obligations.
Disclaimer: This article provides general information current as of February 2026. Tax laws are subject to change. Always consult with the Financial Office or a certified tax adviser for your specific situation.
