Who needs to file the Property Tax return?

  • a person to whom real estate was added or there was a change compared to last year, until 31.1.
  • a legal entity to which a property was added or there was a change compared to last year, until 31.1.
  • heir and auctioneer during the tax period

What are the deadlines and where to submit the forms?

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.

Deadlines and those who need to file in special circumstances

  • 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.

What to do if you acquire another property, need to report a change or there is a cessation of liability?

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

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 ↗︎

Tax relief for natural persons

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.
  1. 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

Property tax forms

To apply the tax reduction, please complete the following forms

Contact

Address: Magistrát hlavného mesta SR Bratislavy Oddelenie miestnych daní, poplatkov a licencií Blagoevova 9 850 05 Bratislava

Tel.: +421 2 5935 6954, +421 2 5935 6111

You can send your tax returns (as natural and legal persons) to this address by post

Contact for individual tax administrators:

Contact for the Property Tax Administrator - Individuals listed by the surname of the taxpayer

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], +421 259 356 948, Desk: 1

BARI – BIT Caseworker: Zuzana Halušťoková,[email protected], +421 259 356 949, Desk: 2

BIŤ – BUJN Caseworker: Ľubica Pašková, [email protected], +421 2 59 356 923, Desk: 8

BUJO – ČL Caseworker: Mária Szedlárová, [email protected], +421 2 59 356 951, Desk: 4

ČM – DULM Caseworker: Martina Burzová, [email protected], +421 259 356 952, Desk: 5

DULN – E – FLOR Caseworker: Eva Hurbanová, [email protected], +421 2 59 356 953, Desk: 6

FLOY – GODT Caseworker: Jana Jakabová, [email protected], +421 2 59 356 922, Desk: 7

GODU – HART Caseworker: Ľubica Pašková, [email protected], +421 2 59 356 923, Desk: 8

HARU – HORÚ Caseworker: Ing. Janka Kövágó, [email protected], +421 2 59 356 924, Desk: 9

HORV – CHRS Caseworker: Monika Bugalová,  [email protected], +421 2 59 356 925, Desk: 10

CHRT – JI Caseworker: Eva Cudráková, [email protected], +421 2 59 356 926, Desk: 11

JO – KHT Caseworker: Zuzana Ďurčenková, [email protected], +421 2 59 356 927, Desk: 12

KHU – KOPJ Caseworker: Renáta Kovárová, [email protected], +421 2 59 356 928, Desk: 13

Desks 14 –22 Blagoevova ulica 9, 1st floor on the right KOPK – KRÁL Caseworker: Helena Bisová, [email protected], +421 2 59 356 929, Desk: 14

KRAM – KUSD Caseworker: Jana Bučeková, [email protected], +421 259 356 931, Desk: 15

KUSE – LOT Caseworker: Jana Hrycková,  [email protected], +421 2 59 356 932, Desk: 16

LOU – MARN Caseworker: Ing. Renata Michálková,  [email protected], +421 259 356 933, Desk: 17

MARO – MIJ Caseworker: Ľubica Letavayová,  [email protected], +421 2 59 356 934, Desk: 18

MIK – MUSJ Caseworker: Mgr. Mária Trebatická, [email protected], +421 2 59 356 935, Desk: 19

MUSK – N – ON Caseworker: Andrea Nitrianska, [email protected], +421 259 356 936, Desk: 20

OP– PERM Caseworker: Marta Zelenková, [email protected], +421 2 59 356 937, Desk: 21

PERN – PORU Caseworker: Ľubica Brindzíková,  [email protected], +421 2 59 356 938, Desk: 22

Desks 23 – 31 Blagoevova ulica 9, 2nd floor on the right PORV – RIH Caseworker: Jana Glebocká,  [email protected], +421 2 59 356 940, Desk: 23

RICH – SCHT Caseworker: Jana Ševecová, [email protected], +421 2 59 356 941, Desk: 24

SCHU – STCH Caseworker: Bc. Veronika Oremusová, [email protected], +421 2 59 356 942, Desk: 25

STI – ŠERD Caseworker: Viera Kocourková, [email protected], +421 2 59 356 939, Desk: 26

ŠERE – ŠUBE Caseworker: Katarína Sedláková, [email protected], +421 2 59 356 944, Desk: 27

ŠUBÍ – TA – ŤA – TREL Caseworker: Júlia Šemberová,  [email protected], +421 2 59 356 945, Desk: 28

TREM – VARG Caseworker: Gabriela Hitmarová, [email protected], +421 2 59 356 946, Desk: 29

VARH – WAGM Caseworker: Jana Lepeyová,  [email protected], +421 2 59 356 920, Desk: 30

WAGN – X, Y, Z, Ž Caseworker: Danka Šumcová, [email protected], +421 2 59 356 919, Desk: 31

Legal entities Property Tax Administrator - listed according to the registered office of the company

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 2 59 356 966, 2nd floor, Door no. 210

Ružinov, Nivy, Trnávka, Rača Caseworker: Ing. Renata Hrušovská, [email protected], +421 2 59 356 958, 2nd floor, Door no. 208

Nové Mesto, Vinohrady Caseworker: Eva Grožajová,  [email protected], +421 2 59 356 963, 2nd floor, Door no. 209

Vrakuňa, Podunajské Biskupice, Vajnory, Dúbravka Caseworker: Ing. Mária Pastieriková, [email protected], +421 2 59 356 964, 2nd floor, Door no. 209

Staré Mesto, Devín  Caseworker: Soňa Horňáková, [email protected], +421 2 59 356 965, 2nd floor, Door no. 210

Staré mesto Caseworker: Eva Horáková, [email protected], +421 2 59 356 918, 2nd poschodie, Door no. 208

Karlova Ves, Devínska Nová Ves, Lamač, Záhorská Bystrica  Caseworker: Mgr. Helena Hlinková, [email protected], +421 2 59 356 967, 2nd floor, Door no. 211

Petržalka, Jarovce, Rusovce, Čunovo Caseworker: Ing. Iveta Borsuková, [email protected], +421 2 59 356 968, 2nd floor, Door no. 211

Office hours:

Monday:
8:00 - 12:00, 12:30 - 17:00
(Office opened to public)
Tuesday:
8:00 - 12:00, 12:30 - 16:00
(Consultation by phone only)
Wednesday:
8:00 - 12:00, 12:30 - 17:00
(Office opened to public)
Thursday:
8:00 - 12:00, 12:30 - 16:00
(Consultation by phone only)
Friday:
8:00 - 12:00, 12:30 - 14:00
(Consultation by phone only)

We would like to remind you that on Mondays and Wednesdays, local tax administrators will give priority to dealing with clients who have come to the offices in person. Thank you for your understanding.