The due date for payment of the real estate tax is approaching and the tax administration is responding by sending out a total of 2.8 million envelopes to taxpayers with postal orders for payment of the tax. However, you may also receive payment instructions in your email inbox, if you have opted in to receive your tax payment details by email, or by data mailbox if you are a data mailbox holder. Nevertheless, we recommend that you keep an eye on the 2022 property tax deadline and do not rely solely on receiving a postal order or email. 

The deadline for paying the 2022 tax, or the first instalment, is 31 May 2022. If your tax exceeds CZK 5,000, you may divide your tax payment into two equal instalments, which must be paid by 31 May and 30 November 2022. For property tax purposes, you do not need to wait for the data sent by the tax office, but you can also use the most recently filed return. However, it is important to keep in mind changes that alter the amount of tax but do not establish an obligation to file a new return (e.g. changes to local coefficients, tax rates, etc.). This tax payment (or advance payment) should also reflect changes to the real estate owned in 2021 that have been reflected in any January 2022 return. 

Author: Lukáš Pflug