Real estate tax after buying or selling a property: when to file a tax return and how to deregister

If you have bought, sold, donated or otherwise transferred a property, real estate tax will usually concern you. This applies equally to an apartment in České Budějovice, a house in Jindřichův Hradec, land near Tábor, an investment apartment in Prague or a holiday property in the Vysočina Region. A real estate tax return is not filed automatically every year. It is usually required when the owner changes or when circumstances relevant to the tax assessment change.

Typical situations include buying an apartment, house, plot of land, cottage or garage, selling a property, donation, inheritance, an extension, additional storey, change in land area, change of use or another change recorded in the Land Register.

When selling a property, I recommend dealing with tax-related obligations already during the preparation of the transfer. This helps avoid a situation where the tax office still records the original owner even though the property has already been transferred to the buyer.

When a real estate tax return is filed

A real estate tax return is usually filed by 31 January of the year following the year in which the change occurred. The return is filed for the given tax period in advance and is based on the situation as of 1 January.

For example, if you bought land in 2025, the tax return was filed for 2026. Because 31 January 2026 fell on a Saturday, the last day of the filing period was Monday, 2 February 2026.

If you bought or sold a property in 2026, you will generally deal with the tax return or notification of change at the beginning of 2027.

Who must file a tax return

A real estate tax return is filed mainly by someone who, in the previous year:

bought an apartment, house, land, garage, holiday property or another property,
acquired a property by gift or inheritance,
sold a property but still owns other taxable properties within the territorial jurisdiction of the same tax office,
made an extension, added a storey or removed part of a building,
changed the type, area or use of land,
started using a completed building,
started using the property or part of it for business purposes,
changed entitlement to a tax exemption.

If nothing like this has changed, the tax return is usually not filed again. The tax office assesses the tax according to the most recently known information.

Bought a property? The tax return is your responsibility

The buyer becomes the new taxpayer for real estate tax. If you have bought an apartment, family house, plot of land, garage or cottage, you will usually have to file a real estate tax return.

What matters is whether the change applies to the situation as of 1 January of the given year. The tax return is filed with the tax office according to the region where the property is located, not according to your place of residence.

In practice, after buying a property I recommend checking mainly:

cadastral area,
plot numbers,
type and area of land,
information about the building or unit,
ownership share,
local municipal coefficient,
whether the property was bought as a whole or only as a share.

For apartments, it is also important to check related co-ownership shares in common parts of the building and land.

What if the application for registration was filed in one year but the Land Register decided in the next year?

This situation is common when selling a property. The purchase agreement may be signed in December, the application for registration may also be filed in December, but the Land Register approves the registration only in January.

For real estate tax, it is necessary to assess the legal effects of the registration and the specific stage of the proceedings. If the registration was not approved by 31 December, a special deadline may apply: the tax return is then filed no later than by the end of the third calendar month following the month in which the ownership right was registered in the Land Register.

It is therefore useful to check not only the date of signing the purchase agreement, but also the date of filing the application for registration and the date when the registration was completed.

Sold a property? Remember to deregister or file a partial tax return

After selling a property, the seller should check whether they should deregister from real estate tax or file a new or partial tax return.

This depends on whether they still own another property within the territorial jurisdiction of the same tax office.

You sold your only property in the given region

If you sold the only property you owned within the territorial jurisdiction of the relevant tax office, it is usually sufficient to notify the tax office that you have ceased to be a real estate taxpayer.

There is no special statutory form for this notification. In practice, a simple written notification is used, clearly stating:

who is submitting the notification,
which property it concerns,
that you have sold or otherwise ceased to own the property,
the date on which the change occurred,
who the new owner is, if appropriate,
your signature and contact details.

You sold one property but still own another

If you sold, for example, an apartment but still own land, a garage or a family house in the same region, it is usually not just a simple deregistration. In such a situation, circumstances relevant to the tax assessment have changed, and a tax return is generally filed in which the sold property is no longer listed while the remaining properties stay in the records.

This is where many mistakes occur. Sellers often assume that the buyer will take care of everything, but the tax office also needs to correctly record the former owner and their remaining properties.

When a tax return is not filed

A tax return is usually not filed only because the municipality changed its coefficient, the tax rate changed or certain changes occurred that the tax administrator reflects automatically.

However, this does not apply to every situation. If you bought, sold, donated or inherited a property, changed its use or made construction changes affecting the tax, it is better to verify your obligation.

How to file a real estate tax return

A tax return can be filed in several ways:

electronically via the MOJE daně tax portal,
by data box,
in person at the tax office,
by post.

The Financial Administration also allows pre-filled data to be used, which can make completing the form easier. Still, I recommend checking the data against the current title deed, purchase agreement and Land Register.

In more complex cases, for example multiple plots of land, building plots, co-ownership, business use or changes after a cadastral revision, it is advisable to consult an accountant, tax adviser or the tax office directly.

Real estate tax when selling: what to think about before signing the contract

Real estate tax is usually not the largest cost when selling a property, but it is part of a clean and safe transfer.

When preparing a property for sale, I therefore check not only the price and marketing strategy, but also practical documents and related matters:

title deed,
method of acquiring the property,
Land Register details,
easements and liens,
energy performance certificate,
connection with income tax on the sale,
handover of the property,
notification and tax obligations after the transfer.

This gives the owner a clear idea of what they will need to deal with after the sale, instead of discovering important obligations only after receiving a notice or payment slip.

Practical examples

Example 1: you bought an apartment

In 2026, you buy an apartment in České Budějovice. If you are the owner as of 1 January of the following year, you will generally file a real estate tax return for the next tax period.

Example 2: you sold a family house and own nothing else in the region

You sell a family house in the Jindřichův Hradec district and no longer own any other property in that region. You will usually notify the tax office that you have ceased to be a real estate taxpayer.

Example 3: you sold an apartment but kept a garage

You sell an apartment in Tábor but still own a separate garage in the same region. In such a case, a tax return or partial tax return is generally filed because the tax office must newly assess the tax only for the remaining property.

Example 4: you extended part of a house

If you made an extension or added a storey to a family house and the change affects data relevant to the tax calculation, you may have to file a tax return even though the owner has not changed.

Example 5: you bought an investment apartment in Prague or a holiday property in Vysočina

If you buy an investment apartment in Prague, a cottage near Pelhřimov or another property outside your place of residence, the tax return is filed with the tax office according to the region where the property is located. Your permanent address is not decisive; the location of the property is.

Common mistakes after selling or buying a property

The most common mistake is assuming that real estate tax will be resolved automatically after the transfer. The tax office does work partly with Land Register data, but this does not necessarily remove the owner’s obligation to file a tax return or notify a change.

The second common mistake is confusing real estate tax with income tax on the sale of a property. These are two different taxes. Real estate tax is connected with owning property. Income tax is considered when selling and depends, among other things, on the length of ownership, method of acquisition and whether the conditions for exemption are met.

The third mistake is not checking multiple properties in one region. If you sell one property and keep another, the tax office needs to reflect the change correctly.

FAQ: real estate tax after buying or selling a property

Do I have to file a real estate tax return every year?

No. A tax return is generally filed only when the owner changes or when circumstances relevant to tax assessment change. If nothing has changed, the tax office usually uses the most recently known information.

I bought a property. When do I have to file the tax return?

Usually by 31 January of the following year. If 31 January falls on a weekend or public holiday, the deadline moves to the next working day.

I sold a property. Do I have to deregister?

Yes, if you ceased to be a real estate taxpayer within the territorial jurisdiction of the relevant tax office, it is advisable to notify the tax office. If you still own other properties in that jurisdiction, a tax return or partial tax return is usually filed.

What if I sold a property at the end of the year and the Land Register completed the registration only in the following year?

In that case, the specific date of the legal effects of the registration and the date of registration must be assessed. If the registration was not approved by the end of the year, a special deadline may apply: the tax return may be filed by the end of the third calendar month following the month in which the ownership right was registered.

Is the tax return filed by the seller or the buyer?

The buyer generally deals with the tax return for the newly acquired property. The seller deals with deregistration or a change concerning their remaining properties. In practice, both may therefore have obligations, each for a different reason.

Where can I find the coefficient for calculating the tax?

The coefficient can be checked through the Financial Administration tools, especially the MOJE daně tax portal. The amount of tax may differ depending on the municipality, type of property and other data.

Are you planning to sell a property?

If you are preparing to sell an apartment, house, plot of land or holiday property in South Bohemia, Prague or Vysočina, I will be happy to help you go through not only the market price and sales strategy, but also the practical steps connected with the transfer.

A properly prepared sale is not just about an advertisement. Document preparation, checking Land Register details, safe transfer, tax-related follow-up and clear handover of the property are all important.

Get in touch if you would like to discuss selling a property, estimating its market value or preparing it so that the sale is safe, clear and free of unnecessary complications.