Property Tax

As a taxpayer, you file tax return with your relevant tax administrator by the 31st of January of the tax period in which you incurred the tax liability as of the circumstances on the 1st of January of the taxing period.

Pursuant to Section 99a of Act No. 582/2004 Col. on Local Taxes and Local Levy for Municipal Waste and Small Construction Wastes, Property Tax Return.

• If you acquired a property by auction during the tax period, you are obliged to file a Property Tax return within the 30 days from the start of the tax liability.
• If you acquired a property in probate proceedings during the tax period, you file a Property Tax return within 30 days of the marked validity of the probate certificate.
• If the land, building, apartment or non-residential property in an apartment building block is co-owned by several owners, the Tax Return, Partial Declaration, Corrective Declaration or Additional Property Tax return shall be filed by each joint owner up to the amount of their share of joint ownership.
• If the joint owners agree, the relevant return can be filed by a representative appointed by an agreement of joint owners, indicating this fact in the relevant return.
• If the land, building, apartment or non-residential property in the apartment building block is in joint ownership of the spouses, it is sufficient that the relevant declaration is filed by one of them.

Partial Declaration

If, you have filed a Property Tax return as a taxpayer by the deadline of 31st of January and in the next period you become the owner of another property or there is a change in the type or area of the land, purpose of use of the building, apartment or non-residential property, or you cease your ownership, administration, rental or use of the property, you are obliged to file a Partial Declaration of the Property Tax to the appropriate Property Tax administrator.

Form of Declaration:

The Property Tax return is filed on a form, a specimen of which will be laid down by the Ministry of Finance of the Slovak Republic by a generally binding legal regulation. In this form, the taxpayer must indicate the type of declaration they are filing, meaning Tax Return, Partial Declaration, Partial Declaration of the Termination of the Tax Liability, Corrective Return or Additional Return.

Property tax rates for 2021 are based on the cadastral territories of the Capital in the following zones:

• Zone A: cadastral territories Vajnory, Podunajské Biskupice, Vrakuňa, Devínska Nová Ves
• Zone B: cadastral territories Čunovo, Devín, Dúbravka, Jarovce, Karlova Ves, Lamač, Rača, Rusovce, Záhorská Bystrica
• Zone C: cadastral territories Nové Mesto, Vinohrady, Ružinov, Trnávka, Petržalka
• Zone D: cadastral territories Staré Mesto, Nivy

Property Tax rates for 2021:

Generally Binding Ordinance No 13/2019 on property tax ↗︎ Generally Binding Ordinance No 4/2020 amending Generally Binding Ordinance No 13/2019 on property tax ↗︎

Circumstances where there is a reduction in the tax on land, buildings and apartments

1. The tax administrator determines land tax reduction:

• by 50 % of the tax on land where the owner is an individual over the age of 65, provided the land is exclusively for their personal use.

2. The tax reduction for the Construction Tax and the Tax on dwellings is determined by the tax administrator:

• by 60 % of tax on residential buildings and flats owned by an individual over the age of 65 or an individual who is holder of Severely Disabled Person Licence or holder of Severely Disabled Person Licence with a need for a career, as well as an individual who is predominantly or completely immobile and those properties are their permanent residence
• by 50 % on tax on garages and non-residential properties in apartment building blocks used as a garage owned by an individual who is holder of Severely Disabled Person Licence or holder of Severely Disabled Person Licence with a need for a career, as well as an individual who is predominantly or completely immobile and those properties are used for their motor vehicles for their transport

• Head of Natural Persons Department – Desk 1 to 13: Tatjana Morávková, [email protected], +421 910 532 289
• Head of Natural Persons Department – Desk 14 to 31: Ing. Daniela Kubovičová, [email protected] , +421 910 512 546

The Property Tax administration, for individuals is filed according to the surname of the taxpayer, i.e., the taxpayer’s surname is found within the indicated alphabetical interval.

Individuals Tax Administrator contacts Desk 1-31:

Desk 1 –13 Blagoevova ulica 9, 1st floor on the left

A - BARCH Caseworker: Bronislava Vojkovičová, [email protected], +421 910 511 724, Desk: 1

BARI – BIT Caseworker: Ing. Zuzana Halušťoková,[email protected], +421 910 540 756, Desk: 2

BIŤ – BUJN Caseworker: Katarína Čačková, [email protected], +421 910 912 656, Desk: 8

BUJO – ČL Caseworker: Mária Szedlárová, [email protected], +421 910 540 048, Desk: 4

ČM – DULM Caseworker: Martina Burzová, [email protected], +421 910 511 853, Desk: 5

DULN – E – FLOX Caseworker: Eva Hurbanová, [email protected], +421 910 540 752, Desk: 6

FLOY – GODT Caseworker: Ing. Jana Jakabová, [email protected], +421 903 572 689, Desk: 7

GODU – HART Caseworker: Ľubica Pašková, [email protected], +421 910 534 944, Desk: 8

HARU – HORÚ Caseworker: Ing. Janka Kövágó, [email protected], +421 910 512 544, Desk: 9

HORV – CHRS Caseworker: Mgr. Monika Bugalová,  [email protected], +421 910 534 812, Desk: 10

CHRT – JI Caseworker: Ing. Eva Cudráková, [email protected], +421 910 551 121, Desk: 11

JO – KHT Caseworker: Ing. Zuzana Ďurčenková, [email protected], +421 910 535 218, Desk: 12

KHU – KOPJ Caseworker:  Renáta Kovárová, [email protected], +421 903 564 809, Desk: 13

Desks 14 –22 Blagoevova ulica 9, 1st floor on the right KOPK – KRÁL Caseworker: Helena Bisová, [email protected], +421 910 510 878, Desk: 14

KRAM – KUSD Caseworker: RNDr. Jana Bučeková, [email protected], +421 910 512 548, Desk: 15

KUSE – LOT Caseworker: Mgr. Jana Hrycková,  [email protected], +421 903 460 006, Desk: 16

LOU – MARN Caseworker: Ing. Renata Michálková,  [email protected], +421 910 519 199, Desk: 17

MARO – MIJ Caseworker: Ľubica Letavayová,  [email protected], +421 910 519 146, Desk: 18

MIK – MUSJ Caseworker: Mgr. Mária Trebatická, [email protected], +421 903 478 372, Desk: 19

MUSK – N – ON Caseworker: Ing. Andrea Nitrianska, [email protected], +421 903 507 476, Desk: 20

OP– PERM Caseworker: Ing. Marta Zelenková, [email protected], +421 910 507 861, Desk: 21

PERN – PORU Caseworker: Ľubica Brindzíková,  [email protected], +421 910 507 978, Desk: 22

Desks 23 – 31 Blagoevova ulica 9, 2nd floor on the right PORV – RIH Caseworker: Jana Glebocká,  [email protected], +421 910 510 440, Desk: 23

RICH – SCHT Caseworker: Mgr. Jana Ševecová, [email protected], +421 910 521 604 , Desk: 24

SCHU – STCH Caseworker: Bc. Veronika Oremusová, [email protected], +421 910 540 618, Desk: 25

STI – ŠERD Caseworker: Ing. Viera Kocourková, [email protected], +421 910 905 530, Desk: 26

ŠERE – ŠUBE Caseworker: Katarína Sedláková, [email protected], +421 910 906 761, Desk: 27

ŠUBÍ – TA – ŤA – TREL Caseworker: Bc. Gabriela Žáčiková, [email protected], +421 904 550 530, Desk: 28

TREM – VARG Caseworker: Gabriela Hitmarová, [email protected], +421 910 540 569, Desk: 29

VARH – WAGM Caseworker: Ing. Jana Lepeyová,  [email protected], +421 910 540 749, Desk: 30

WAGN – X, Y, Z, Ž Caseworker: Ing. Danka Šumcová, [email protected], +421 910 540 748, Desk: 31

The Property Tax administration, for the legal entities is filed according to where the property is located in the cadastral territory.

Legal Entities Tax Administrator contacts:

Head of Legal Entities Department: Helena Lehocká,  [email protected], +421 910 525 680, 2nd floor, Door no. 210

Ružinov, Nivy Caseworker: Ing. Renata Hrušovská, [email protected], +421 910 540 758, 2nd floor, Door no. 208

Nové Mesto, Vinohrady Caseworker: Eva Bubliaková,  [email protected], +421 903 525 325, 2nd floor, Door no. 209

Vrakuňa, Podunajské Biskupice, Vajnory, Dúbravka Caseworker: Mgr. Melinda Vasiľová, [email protected], +421 903 479 059, 2nd floor, Door no. 209

Staré Mesto, Devín, Trnávka  Caseworker: Soňa Horňáková, [email protected], +421 903 418 909, 2nd floor, Door no. 210

Staré mesto, Trnávka Caseworker: Eva Horáková, [email protected], +421 903 418 909, 2nd poschodie, Door no. 208

Karlova Ves, Devínska Nová Ves, Lamač, Záhorská Bystrica  Caseworker: Mgr. Helena Hlinková, [email protected], +421 903 558 528, 2nd floor, Door no. 211

Petržalka, Jarovce, Rusovce, Čunovo Caseworker :Júlia Šemberová, [email protected], +421 910 540 744, 2nd floor, Door no. 211