Real Estate Tax for 2025
As in previous years, it is necessary to file the real estate tax return for the year 2025 with the competent tax administrator by 31 January 2025 at the latest. The locally competent tax administrator is determined by the territorial jurisdiction where the real estate is located. The tax return is not filed if the taxpayer filed it for any of the previous taxable periods and there has been no change in the circumstances relevant for the determination of the tax compared to that previous taxable period. The same applies in the case of a mere change in the coefficients used (e.g., a local coefficient set by a generally binding decree).
The tax is assessed for the tax period as at January 1, 2025. Accordingly, if changes in ownership or other rights to immovable property occurred during 2024, or if other operative events impacting the tax determination took place (e.g., changes to previously registered data in the cadaster of immovable property, including those resulting from a revision by the cadastral office), the taxpayer is obligated to file either a regular or partial return for the tax on immovable property. Similarly, the same procedure is followed in the case of newly approved buildings or units, or buildings and units that are not yet completed but are already in use. The taxpayer is not required to file a tax return if the only changes compared to the previous tax period are in tax rates or coefficients.
On the other hand, if a family house or apartment unit was donated or purchased during the tax period, or if a property was acquired through inheritance, it is essential to file a tax return by the end of January 2025.
Compared to 2024, there have been no significant changes to the Real Estate Tax Act. The amendments primarily address the taxation of forest land, exemptions for ecologically significant elements and public areas, the definition of tenants and lessees as taxpayers, and changes in the taxation of real estate acquired through public auction. Taxpayers do not expect a significant increase in tax liability compared to 2024, which was triggered by an increase in the rates approved in the consolidation package for 2024, also given that there was no increase in the inflation coefficient for 2025.
Should you be interested, we are available to prepare your tax return for 2025.