Act No. 338/1992 Coll.
Financial Administration (Finanční sprava ČR)
2024 Reform • 1.8x Base Rates • Municipal Local Multipliers 🇨🇿
Czech Annual Real Estate Property Tax Calculator
Determine annual municipal real estate tax (daň z nemovitých věcí) under the Consolidation Package reforms, apartment 1.22 coefficient, population multipliers (1.0–4.5), and local municipal coefficients in CZK (Kč).
Quick Presets:
Property Specifications & Cadastral Location
Regulated under Sections 5–11 of Act No. 338/1992 Coll.
85 m²
Floor surface area from cadastral title deed or purchase agreement. Statutory population size coefficient under Section 11(3).
Set by municipal decree (Prague typically 2.0; Brno 2.0; others 1.0–3.0).
Filing & Payment Deadlines
Annual tax return is filed only once (by 31 January following acquisition). Annual payments are due by 31 May each subsequent year.
Total Annual Real Estate Tax Assessment
3 268 Kč / year
Effective Statutory Rate: 38.45 Kč per m² floor area
1st Payment (31 May) 3 268 Kč
2nd Payment (30 Nov) 0 Kč (Under 5k Cap)
Financial Administration (Finanční uřad) Schedule Formula Breakdown
Assessed Floor / Plot Area 85.0 m²
Base Statutory Rate (2024 Reform) 3.50 Kč / m²
Flat Unit Coefficient (Koeficient jednotky) 1.22
Municipality Size Multiplier 4.5 (Prague)
Municipal Local Coefficient (Místní koeficient) 2.0
Combined Tax Multiplier Factor 10.98x
Total Annual Tax Due (Finanční uřad) 3 268 Kč
Central European Real Estate Property Tax Benchmarking
| Jurisdiction | Assessment Basis | Avg Annual Residential Tax | Municipal Autonomy | Payment Due Date |
|---|---|---|---|---|
| Czech Republic 🇨🇿 Low Tax Burden | Area (m²) × Size & Local Coeffs | ~1,500 – 6,000 Kč (~€60 – €240) | Místní koeficient 1.1–5.0 | 31 May (& 30 Nov if > 5k) |
| Slovakia 🇸🇰 | Area (m²) × Municipal rate | ~€50 – €180 / yr | High (local rate decisions) | 31 May |
| Poland 🇵🇱 | Area (m²) capped by Ministry | ~100 – 300 PLN (~€25 – €70) | Moderate (capped statutory rates) | 4 Quarterly instalments |
| Germany 🇩🇪 | Grundsteuer (Reformed Cadastral) | ~€300 – €1,200 / yr | Hebesatz (municipal factor) | Quarterly |
| Austria 🇦🇹 | Einheitswert assessment | ~€150 – €500 / yr | Hebesatz up to 500% | Quarterly |
MS
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & European Real Estate Tax Specialist
Specialist in European cadastral property taxation, Czech Real Estate Tax Act No. 338/1992 Coll. mechanisms, Consolidation Package Act No. 349/2023 Coll. statutory multipliers, and municipal local coefficient adjustments.
📊 Česka sprava socialního zabezpečení (ČSSZ) & Finanční sprava Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (CZK) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 Kč |