Czech Republic: Personal Taxation
There are three types of property tax in the Czech Republic: building tax, land tax, and property sales tax.
Building tax is levied on the owner of a building. There are certain exemptions including properties owned by the state or a local authority, or by the church. The tax is calculated on the ground floor area of the building. Residential properties are charged at the rate of CZK1 per square metre with rates rising to between CZK5 and CZK10 per square metre for non-residential properties.
Land tax is normally paid by the owner of the piece of land. This tax is normally applied to arable land, including vineyards and orchards and similar tracts of land where it is used for commercial purposes. Exemptions apply to state-owned land, cemeteries and public parks. Tax is calculated as a percentage of the value of the land. Rates are either 0.25% or 0.75% of the value. Certain other types of land (e.g. building plots) are taxed at a rate per square metre.
A property sales tax is imposed whenever land or buildings are sold. The current rate is 4% (3% prior to 2013) and is normally paid by the seller. The tax must be paid within 30 days of the registration of the sale.