Real estate tax: The tax return form will change from 2027
Real estate tax: The tax return form will change from 2027
What changes the new real estate tax return form introduces for the 2027 tax period
Why partial and shortened supplementary tax returns cannot be filed electronically and what filing options remain available
When the obligation to file a new return arises and why a change to the form alone does not mean that it must be filed again
The new form does not bring a fundamental change to the real estate tax system. It updates the filing form and clarifies the related guidance, which will apply from the 2027 tax period.
What is changing from 2027?
The amendment replaces the existing annex to the Decree with a new annex containing the structure of the tax return and guidance for completing it for the 2027 tax period.A comparison of the forms for 2026 and 2027 does not, however, show any fundamental change to the structure of the return itself. The numbering and content of the individual lines remain broadly unchanged, both in the section relating to taxpayer details and in the calculation sheets for land, buildings and units, as well as in the calculation of the resulting tax liability.
The amendments focus primarily on updating and clarifying the guidance for completing and filing the return.
Electronic filing only in the full form
The tax return can still be filed electronically, in paper form or orally for the record with the tax administrator.The guidance for 2027 expressly states that, as before, the electronic filing application cannot be used to file:
- a partial tax return, or
- a shortened supplementary tax return.
The return may be filed electronically in full, meaning that it must include all relevant immovable property owned by the taxpayer within the territorial jurisdiction of the relevant tax administrator. Electronic filing is available through the EPO application (Electronic Filings for the Financial Administration) or the MOJE daně Portal.
When will the new form be used?
The new rules will apply to returns for the 2027 tax period and subsequent periods. Decree No. 206/2026 Coll. contains a transitional provision under which the existing legislation will apply to periods that began before it takes effect.For example, a taxpayer acquiring immovable property during 2026 will, if required to file a return, do so under the rules and using the form for the 2027 tax period.
Does the new form mean that a new return must be filed?
The change to the form alone does not impose an obligation on taxpayers to file a new tax return.If a taxpayer has already filed a tax return and there has been no change in the circumstances relevant to determining the tax, they do not need to file a new return solely because the form has changed.
An obligation to file a return may arise, for example, if any of the following occurred during 2026:
- acquisition or disposal of immovable property;
- a change in the area or type of land;
- a change in the use of a taxable building;
- an extension or additional storey;
- creation of a building plot;
- creation of a paved area; or
- another change in circumstances relevant to determining the tax.