Property tax 2021: Instructions and calculation online, quickly and clearly
Real estate tax and filing a tax return
If you do not file a real estate tax within the deadline, you will sooner or later receive a request from the Berňák with a notification of a possible sanction, if you do not improve within the set deadline …
Property tax for you will not hide, and a sinner who has not confessed and will not be taxed sooner or later will come. Real estate tax is regulated by Act No. 338/1992 Coll.
Real estate tax, term and coronavirus
If you acquired the property in 2020, you are obliged to file a return with the locally competent tax office (FA). It is the end of January every year. However, this year the government approved an extension of this period. The reason is a coronavirus pandemic. Now, the deadline is 3 May 2021. The deadline for paying real estate tax has remained unchanged, as it is the standard until 1 June.
According to the Ministry of Finance Alena Schillerová, the postponement of the obligation to file a real estate tax return for two months until the end of March is necessary in this situation. “This tax liability is often handled on paper with the active help of tax officials,” she said in a press release from the Ministry of Finance.
It must be said that the declaration must therefore be submitted by those who newly found a plot of land, a taxable building or a residential or non-residential unit in 2020. Those who donated, sold or otherwise lost the real estate must also report this fact to the FI.
If they still have some real estate left in the relevant region, they file a so-called partial tax return. If all real estate in the region is lost, he will deliver the given written notice of this fact to the FI.
Why not abolish property tax?
Real estate tax and form
The deadline is extended, but you know – taxes are not pleasant to deal with at the last minute. With our guide you will have real estate tax form completed in 15 minutes.
The property tax form is light blue and you can file it physically and electronically, even if you do not have a data box or a guaranteed electronic signature. According to the Real Estate Tax Act, those who have a “date card” must submit through it. Don’t forget that if you’ve ever set it up. Otherwise, there is an unnecessary fine for non-compliance.
Real estate tax: Calculation and practical example
Example: An unmarried couple bought in half apartment in Prague, previously did not own any property in the capital. The data that will be included in the declaration, resp. to calculate the tax and the subsequent payment needed, they can be easily found on the Internet in a few minutes, you just need to know the address of the apartment (they call them units at Berňák). Our model apartment my address: Svatošových 1013/1, Praha 9 – Vysočany.
Therefore, open up first cadastre, respectively unit search. Here we find a specific unit (most easily with “Street search and no. / no.”), so that we know exactly the floor area and the number of the plot on which the property is located.
Tax return 2021
Here we enter the municipality (Prague), Svatošových street and a descriptive and indicative number. Next, just click the Search button. Eventually, the cadastre will “return” a list of all the units in the house. We will be particularly interested in unit 1013/10. From the statement we can see the parcel number 1159/37, the number of the cadastral area (731285) and we can also read out the floor area: 139.5 m2.
You can read the floor area from the field “share in common parts”, in this case 13950/500660. We are interested in the number before the slash, which is expressed in hundredths of a meter, but you can also meet with tenths of a meter. It is always necessary to involve common sense, in our case it is 139.5 m2. We will need the data further.
Now we can start filling out the declaration, you do not need paper forms. You can file electronically at adisepo.mfcr.cz at the first link “Electronic submissions for financial management”. We do not go here “Real estate tax return – since 2011 inclusive (EPO2)” and you can start filling.
In the Header section, it is necessary to fill in the correct FI, where we will send the declaration and your birth number (RC) without slashes. If you have a new apartment in Prague, but you live in Most on paper, it will be declared to belong to where the property is located, not where you are competent according to your permanent residence (and you would provide a “receipt”, for example). In our case, it is the Tax Office for the Capital City of Prague, Territorial workplace for Prague 9.
If in doubt about where to file a return, you can take advantage of this link.
After filling in the header (tax period 2020) I continue. This includes a natural person such as the type of tax entity, your name, address of permanent residence, registration number should be “written down”. Be sure to include your contact phone number and email (for sure). Otherwise, do not fill in anything in this section, additional fields are unnecessary.
Continue to section III. – buildings and units, here we enter the data obtained from the cadastresee screenshot. Select “R – Taxable unit used” as the subject of the tax. for housing (flat) ”, fill in the name of the cadastral area from the cadastre (in our case 731285, Vysočany will catch up). Fill in the descriptive and registration number, parcel number, year of construction (if you know), legal relationship: V as owner, SV as co-owner.
III. section, calculation of real estate tax
In the electronic version of the form (Section III – calculation) you do not have to calculate anything yourself, enter only the number 1.22 in line no. 310 and the calculation will be performed by yourself. The apartment is owned by half of two people, which we will also take into account in line no. 323 (fraction 1/2). In the case of one owner, do not fill in anything here.
For our specific case, you can also see in the screenshots a coefficient of 2.5 on line 315 (according to the number of inhabitants of the village, the more, the higher the number) and the local coefficient of 2 on line 325 (determined by the City of Prague). The values are filled in automatically.
In our case, the tax is 1710 crowns per unit, ie. 856 crowns per head.
Finally, have your real estate tax return checked for errors. Click the Conclusion section, click Error Log. If everything is in order, send the submission. Otherwise, correct what is needed.
Taxpayers with a data box should do so through their “date card”, otherwise choose not to sign the submission and then print the so-called E-form, which will be offered to you after sending (important – you will sign the submission).
Sign the e-form and physically submit it to the relevant tax office (its territorial office) within five working days. Our apartment has two owners, so we will send it to you again as the second owner. You have until the end of May 2020 to pay the tax. Account prefix 7755, registry numbers of tax authorities can be found here, bank code 0710 (CNB). Use your birth number as a variable symbol.
Just for information: property tax is the income of the municipality, not the state. Roads are repaired from the revenue from this tax, parks are maintained, etc.
Done, it didn’t even hurt … What do you say?