Property tax returns to be filed by the end of January

All those who bought, sold, donated, or received a gift of real estate in the capital last year, or those who received an occupancy permit for a property under construction, are obliged to file a tax return by the end of January. Only those individuals and legal entities that have acquired a new property, or have undergone a change compared to last year, are required to file a property tax return. The property tax return can be submitted in person, by post or electronically not later than 31 January 2023.

A tax return must be filed in the case of the acquisition of new real estate, the change of ownership of the original real estate, or in the case of inheritance - division into new co-owners. For inheritance, the tax return must be filed within 30 days of the final decision on the inheritance.

In the case of jointly-held property, only one spouse files the return. In the case of co-owners, the owners should either each file a tax return up to the amount of their share or, by agreement of the co-owners, one of them should file a tax return.

To complete the tax return correctly, please indicate the parcel number, the cadastral area number and the registration number in the case of buildings, the flat number in the case of flats and, in particular, the area of the property. The calculation of the amount of tax is based on the tax rate determined for the type of property and its area. The information is provided in the title deed to the property or in the decision of the Land Registry Department or in the contract by which the property was acquired.

Detailed information as well as forms, templates and instructions for completing the property tax can be viewed and downloaded by taxpayers from the [city's page](https://www.bratislava.sk/mesto-bratislava/dane-a-poplatky/dan-z-nehnutelnosti ↗︎ or https://esluzby.bratislava.sk/ ↗︎).

Clear instructions on how to complete and file a tax return are also available online ↗︎. More than 3,100 users have downloaded the manual since mid-December.

Some of the most common mistakes noted during the filing process include missing taxpayer signatures, unfilled adjacent parcels, or incorrect property classification with legal entities.

There are three ways to file a tax return

Property tax returns may be filed by mail, in person or electronically. Electronic filing requires an electronic ID card - the service can be processed on the portal esluzby ↗︎. If the taxpayer is filing a property tax return by mail, they should include an email or phone contact.

In addition to the traditional postal and electronic form, it is again possible to file a tax return in person at the office of the Department of Local Taxes and Fees at Blagoevova ulica 9 in Petržalka, if the taxpayer decides to file the tax return in person.

From 23 January 2023 to 31 January 2023 the office will be open every day, and on the final day of the deadline for filing tax returns, Tuesday 31 January 2023, the OMDP office will be available up to5.00 p.m. to accommodate all those who have not yet filed their tax returns or who leave it to the last minute.

Mondays: 8:00 - 12:00, 12:30 - 17:00 Tuesdays: 8:00 - 12:00, 12:30 - 15:00 Wednesdays: 8:00 - 12:00, 12:30 - 17:00 Thursdays: 8:00 - 12:00, 12:30 - 15:00 Fridays: 8:00 - 12:00; 12:30 - 13:00

Failure to file a property tax return carries a penalty

The penalty for failing to file a tax return by the deadline ranges from €5 to €3,000, depending on the seriousness of the offence. In addition to residential and non-residential premises and land, the subject of taxation also includes, for example, underground garages, ambulant stands and portable substations.

The city normally sends out property tax assessment decisions to citizens during May and June. The tax is due within 30 days of the decision becoming final. This year, the city is also developing a digital service that will make it possible to pay the tax online.

Tax rates in 2023 have not changed. All the information you need on the new property tax rates, as well as a tax calculator, can be found at online document ↗︎.