Real estate tax returns must be filed by the end of January

LinkBy 31 January 2025, all individuals and legal entities are obligated to file a real estate tax return if they acquired real estate in the previous year, or if some other change occurred compared to last year; for example, if they sold or donated real estate. To simplify the filling out of the tax filing form, taxpayers in Bratislava this year have an intuitive form available that will guide them through the entire process and help with numerical calculations. The newest item is that after filling out the form, it is also possible to directly file it electronically as a tax return.

Real estate tax returns are filed by all those who bought, sold, donated, or received real estate in the capital last year, or those who went through the approval process for a construction in progress on a property. In the case of co-owners, each owner either files a tax return up to the amount of their share, or, based on an agreement between them, only one co-owner files the tax return. In the case of joint ownership by spouses, only one of the spouses needs to file the tax return.

A specific case is the acquisition of real estate through inheritance or auction. When real estate is acquired through inheritance proceedings, the tax return is filed within 30 days from the origin of the tax liability. The tax liability arises on the first day of the month following the date of lawful validity of the inheritance certificate. In the case of the acquiring real estate by auction, the tax return is filed within 30 days of the origin of the tax liability. The tax liability in this case arises on the first day of the month following the day on which the declarer became the owner.

For correctly completing the tax return, it is generally important to state the parcel number, the reference number, and the inventory number for buildings, the flat number for flats and, in particular, the measured area of the property. The calculation of the tax amount is derived from the tax rate determined for the given type of property and its total area. The data is stated in the title deed to the property, in the decision of the land registry department, or in the contract through which the owner acquired the property. In addition to residential properties, non-residential premises and land, the subject of taxation also includes, for example, underground garages, portable stands and portable transformer stations.

To simplify the filling out of the tax return, taxpayers this year can use an intuitive form, which is available along with other forms on the web page of the capital city ↗︎. The form offers a simple way to fill out a tax return, as its instructions guide the taxpayer with regard to what data needs to be filled in the individual fields. It also includes helpful calculators for automatically calculating numerical data. We launched this service for taxpayers last year, with the result that after filling out the form, it was possible to download it in the form of a standard tax return and submit it by mail or in person. On the basis of positive feedback, we have also improved the service this year; therefore, it is now possible to directly submit the form electronically after filling it out.

In order to submit it electronically, the taxpayer must have an active electronic mailbox on slovensko.sk and an ID card with a chip. If the taxpayer is submitting the real estate tax return by mail, it would be wise to also provide an email or telephone contact. In addition to the classic form by mail and electronic form, it is again possible to file a tax return in person at the filing office at the Bratislava City Hall, Primaciálne nám. 1, or in the building of the Department of Local Taxes and Fees at number 9 Blagoevova Street in Petržalka.

From 27 January 2025 to 31 January 2025, the Local Taxes and Fees Office on Blagoevova Street will be open to clients every day, and on the last day of the tax return filing deadline (Friday, 31 January 2025), the office will be open until 2:00 p.m., so that we can accommodate anyone who has not yet filed the tax return or is leaving it to the last minute.

Office hours from 27 January 2025 to 31 January 2025:

Monday: 8:00 a.m. – 12:00 p.m., 12:30 p.m. – 5:00 p.m. Tuesday: 8:00 a.m. – 12:00 p.m., 12:30 p.m. – 3:00 p.m. Wednesday: 8:00 a.m. – 12:00 p.m., 12:30 p.m. – 5:00 p.m. Thursday: 8:00 a.m. – 12:00 p.m., 12:30 p.m. – 3:00 p.m. Friday: 8:00 a.m. – 12:00 p.m., 12:30 p.m. – 2:00 p.m.

Failure to file a property tax return by the deadline may lead to a fine from 5 euros to 3,000 euros, which the tax administrator will set depending on the severity of the offence. However, in the wake of the recent outage of the land registry services, in the event of a late filing of the tax return, we will, after checking all the facts, also take into account the non-functionality of the land registry. In any case, taxpayers who are obligated to file a real estate tax return are required to do so by the end of January, as this deadline is set by law and it is not within the city’s competence to change or extend it. If the taxpayer does not have the title deed, the data necessary for completing the tax return can be written out from the purchase or donation contract, etc. If the tax administrator subsequently finds any data unclear or incorrect, it will then contact the taxpayer to correct the tax return.

Payment of tax

The city usually sends decisions on assessed property tax to citizens during May and June. The tax is payable within 30 days of the decision becoming legally valid. This year, the city will again offer the popular digital tax payment service ↗︎ in the Bratislava account, through which it will be possible to pay taxes online from the comfort of your home.