When Are You Required to Submit a Real Estate Tax Return?
You are required to file a property (real estate) tax return if, compared to the previous tax period, there has been:
1️⃣ A change in circumstances relevant for the tax assessment, or
2️⃣ A change in the taxpayer (for example, sale, purchase, donation, inheritance, etc.).
Deadline for Filing in 2026
The standard deadline for submitting the property tax return is Monday, February 2, 2026.
This applies to all changes that occurred during 2025, such as buying or selling real estate, or completing new construction.
In specific cases, where the ownership registration in the Land Register has not been completed by December 31, 2025, the deadline shifts.
➡️ In that situation, the tax return must be submitted by the end of the third month following the month in which the ownership was officially registered.
What Counts as a “Change in Circumstances”?
You must file a new tax return whenever something changes that affects the amount of the property tax, for example:
Purchase, sale, or donation of real estate.
Start or completion of construction, or beginning of use of a building.
Extension, reconstruction, or other modification of a property.
Change in the size, type, or purpose of use of the land or building.
Change in entitlement to a tax exemption.
Updates in the land register or agricultural land records (LPIS).
When You Do Not Need to File a Tax Return
You don’t need to submit a property tax return if the only changes are:
A change in tax rate or average land price set by law.
A change in coefficients (e.g. local or inflation adjustment).
The start or end of a tax exemption that arises automatically by law.
A change in local jurisdiction (for example, after municipal reorganization).
How Is the Property Tax Determined?
The real estate tax for 2026 is calculated based on the status as of January 1, 2026.
That means any ownership or property details valid on that date determine your tax obligations for the entire year.
If you already filed a property tax return in the past and no relevant changes occurred in 2025, you do not need to file a new one, the tax office will automatically calculate your 2026 tax based on your existing data.
Need Help?
If you’re unsure whether you need to file or want to make sure your return is correct, we’re happy to help.
📩 Contact sarka@expat-tax.cz. We can prepare and file your 2026 property tax return for you.