Property Tax in Slovakia

A property owner in Slovakia must pay a tax annually. This is a local tax, the amount of which is set by the city hall, and its amount varies depending on the city. The amount also depends on the area of the property. The property tax in the SR is one of the lowest in the European Union, so the question of increasing it is often raised.

A real estate tax return is submitted only for the year in which it was acquired. For subsequent reporting periods, a return is submitted only in the event of changes that affect the tax amount, such as the purchase, sale or change of real estate type. If real estate is located in several localities, a return is submitted separately in each city. A tax return is submitted by both individuals and legal entities.

After filing the tax return, the local government calculates the tax amount and sends the relevant information by registered mail. The owner must pay the tax within 15 days of receiving this letter.