The real estate tax return is assessed only once. But you have to pay kadoron. The term paid is bl. Persons in material need and dritel zTP and ZTP / P are exempt from payments. If the property is owned by the owner, he must pay it together.

With eho se da plat

Real estate tax is paid on real estate, which is located in the Czech Republic. You will probably have to pay a similar tax even if you own a property in another state, however, despite the tax residents in the Czech Republic, you will not pay it in the country, but in the state where the property is located. Similarly, foreigners, ie people who are not Czech tax residents, will pay tax in the Czech Republic on real estate owned in the Czech Republic.

It is paid from both buildings and land. However, there are exceptions among the plots. Excluded are e.g. land built up by construction (in this case it is assumed that it is included in the construction tax), protective forests and forests of special urns (unfortunately the regulation that defined them was repealed in 1995), water areas except ponds intended for intensive fish farming and land urns to defend sttu.

Even buildings are not the subject of all taxes. Excluded are dams, water facilities, water supply facilities, sewers, irrigation equipment, roads and other structures connected to public transport.

The tax is not paid even in the case of liberated real estate. Although the input from this tax is intended for the budget of the municipality, the state has been freed from its payment.

Interestingly, others are exempt for the use of non-governmental organizations:

  • residential houses and flats, which are owned by persons receiving a post in material need or persons jointly assessed with such a person and are holders of both ZTP and ZTP / P orders, to the extent that they are intended for permanent residence,
  • buildings for individual recreation owned by persons as in the previous point, with the fact that the holder of the ZTP / P order is always exempt,
  • cultural monuments for 8 years the year following the issuance of a building permit on the right, made at the expense of the owner,
  • construction 5 years after the change to ecological.

Likewise, the 15-year exemption of new buildings was canceled, which, even for those approved until 2007, can be used for the last time this year.

As of this year, it is not possible to apply some of the exemptions that were available last year. Tk se to nap. insulation, which had to be applied in the tax return for 2008 (and was therefore completed in 2007). If you have met this deadline, the property is exempted for a period of 5 years, until 2012 at the latest.

Newly, on the other hand, municipalities may refrain from collecting property taxes on agricultural land, specific arable land, hop gardens, vineyards, orchards and permanent grassland – for which they must issue a decree.

Strips, breaks and limits are always exempt from land, according to the land in the 1st dog protection of drinking water sources, which cannot be used otherwise, land in the 1st dog national parks and protected areas, land after reclamation (agricultural land for 5 years, forests for 25 years), dogs forest with power lines and gas pipelines and more.

Interestingly, buildings and related land owned by civic associations are exempt in this regard.

Who gives the salary

It would be simplified that the property is paid by the owner. This is in case the owner of everything, the salary is paid jointly and severally – that is, it does not matter which of them pays it, and in case it is not paid, it can be exchanged for any of the co-owners.

However, it may be paid by the landlord or his user, if the owner is not known.

When to pay

While the tax on real estate tax is paid only once – after the real estate is paid or in case of change, you have to pay real estate tax every year. This year, the last deadline for paying the fall on June 1, 2009, because the standard deadline (May 31) falls on Sunday.

Within that period, those who have a tax liability of up to 5 thousand crowns and the first installment must be paid in full by the taxpayer with the obligation of you (the farmer, who in case of tax liability must pay the first installment by 31 August 2009). The second installment must be paid by November 30, 2009.

More information, e.g. where and how to pay from real estate, ask at

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