Property tax returns are due by the end of January

ll those who bought, sold, donated, or received real estate in Bratislava last year, or those who received final building approval, are required to file a tax return by the end of January 2024. To make completing the tax return easier, a new feature is available to taxpayers this year, i.e., an intuitive form that serves as a guide through the entire process, indicates what data need to be completed in each field and also helps with the calculation.

Property tax returns are filed by individuals and corporations that have acquired property or have made a change since the previous year, including, for example, a sale. In the case of co-owners, the owners either each file a tax return up to the amount of their share or, by agreement of the co-owners, only one of them files a tax return. In the case of jointly and severally owned properties, only one of the spouses files the tax return.

Inheritance is a specific case. In this case, the tax return must be filed within thirty days of the final decision on the inheritance.

To complete the tax return correctly, it is particularly important to indicate the parcel number, the property registration number and the street number for buildings, the flat number for flats and, in particular, the floor area of the property. The calculation of the tax amount is based on the tax rate set for the type of property and its area. The data are indicated in the title deed to the property or in the decision of the Land Registry Department, or in the contract under which the owner acquired the property. In addition to residential, non-residential premises and land, the subject of taxation also includes, for example, underground garages, carts and portable substations.

A new feature is an intuitive form for completing the tax return, which can be found along with other forms on the city website ↗︎. The form provides an easy way to complete your tax return. Instructions in the form guide the taxpayer as to what information is required in each field. It also includes assistant calculators to automate the calculations. After completing the form, taxpayers can download it as a standard tax return, mail or deliver it by hand. The form has been developed by the city's Innovation Team and the Faculty of Social and Economic Sciences of Comenius University

Property tax returns can be filed by mail, in person or electronically. Electronic filing requires an active e-ID card. If the taxpayer is filing a property tax return by mail, it is advisable to provide an email or telephone contact. In addition to the conventional mail and electronic forms, it is again possible to file the tax return in person at the office of the Local Tax and Fees Department at 9 Blagoevova Street in Petržalka. In this case, we recommend bringing an extract from the Cadastral Portal so that you have all the information you will need with you.

The office of the Department of Local Taxes and Fees on Blagoevova Street will be open for clients every day from 22 January 2024 to 31 January 2024 and on the day of the deadline for filing tax returns (Wednesday 31 January 2024) until 17:00 to accommodate all those who have not yet filed their tax returns or who are leaving it to the last minute.

Office hours from 22 January 2024 to 31 January 2024: Monday: 8:00 - 12:00, 12:30 - 17:00 Tuesday: 8:00 - 12:00, 12:30 - 15:00 Wednesday: 8:00 - 12:00, 12:30 - 17:00 Thursday: 8:00 - 12:00, 12:30 - 15:00 Friday: 8:00 - 12:00; 12:30 - 13:00

Failure to file a property tax return by the deadline can render you liable to a fine set by the tax administrator from €5 to €3,000, depending on the seriousness of the offence.

Tax payment The City typically sends property tax assessment decisions to citizens during the months of May and June. The tax is due within 30 days of the decision becoming final. This year the City will again provide the popular digital tax payment service via Bratislava Account ↗︎ which allows for online tax payments from your home. The tax rates applicable for 2024 have been altered and all the necessary information on the new property tax rates as well as the tax calculator can be found in the document ↗︎, which also includes a breakdown of the cadastral areas of the city by the individual zones