Real estate tax
Real estate tax applies to legal person and individuals.
In all cases, a tax liability arises on 1 January of the year following the year in which you became the owner of the property and expires on 31 December of the year in which you lost your ownership of the property. It does not matter whether you have become the owner on the basis of a purchase, donation or confusion.
When do I have to file tax return?
The tax return for real estate tax is the owner of the property obliged to file for the tax period in which he incurred a tax liability. The tax return must be submitted to the relevant tax administrator (municipality / city) by January 31, at the latest, according to the legal status as at 1 January of the same year.
If you become the owner of the property on December 21, 2017, the tax return must be filed by 31 January 2018. However, if you become the owner of the property on January 2, 2018, you will file the tax return until 31 January 2019. If there are no changes, you do not have the obligation to file a tax return in the following years.
New owner of the property can report his permanent residence when he has new property list. The obligation to report the change to the city office must be done within one month. The new owner also has a tax liability.
How much do I pay ?
The real estate tax rate is determined annually by the municipality or city (each municipality and city has a tax rate for the year in question on its website). The calculation of the property tax then represents the sum of the floor area of the flat or non-residential space (for housing and non-residential premises) and the tax rates. The balcony or loggia does not count on the floor area of the apartment. Conversely, the cellar is counted in the floor area of the flat.
In some case (the city of Bratislava), the tax administrator has identified three tax rates according to the attractiveness of the locality, while the Old Town area has been added to the third zone with the highest flat rate (for example in this year 2018, 0.611€ per square meter).
Unlike income tax, a taxpayer is not required to pay real estate tax at the same time as the tax return date. Real estate tax is payable only after it has been cleared. Based on the tax return, the city / city will deliver a tax-deductible decision. The tax is payable within 15 days of the effective date of the payment.
Example from practice
For example, in Bratislava, tax is payable on the basis of the tax decision taken. The city first sends these decisions to legal entities, then to individuals, all at the latest by the end of May. If the tax is more than 66 € for natural persons or 666 € for legal persons, it is also possible to pay the tax in three installments. In accordance with the binding regulation, Bratislava municipality provides a 50% tax credit for citizens over 70 years of age and taxpayers holding a ZPP card.
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