The Deadline for Property Tax Filing is Approaching

The obligation to file a property tax return applies to anyone who acquired a property or experienced changes related to their property in the past year. For 2024, the legislation remains unchanged, so the conditions for filing a tax return remain the same.

Property tax applies to apartments (including non-residential spaces), buildings, and land. If you purchased a property (apartment, house, or land) last year, you are required to file a tax return by January 31, 2025, in the municipality where the property is located.

If no changes have occurred to your property, the municipality will automatically assess the tax based on the previous year’s tax return.

Property tax is a local tax paid to the municipality where the property is located. Each municipality sets its own tax rates through binding regulations, so some cities may have updated their rates. In Bratislava, the rates remain unchanged compared to last year.

Who Must File a Tax Return by January 31, 2025?
The obligation to file applies to anyone who became a property owner, administrator, tenant, or user, or if other changes occurred regarding the property.

"When acquiring a property, we remind our clients of this obligation. Failure to file a tax return may result in penalties. Ultimately, property tax payments benefit property owners, as the municipality or city directly receives the funds, which support local operations and development," explained Martin Bečár, partner at Herrys.

Types of Property Tax Returns:

Property Tax Return – Required if you acquired ownership of land, a building, an apartment, or a non-residential space in 2024, and it’s your first time owning a property.

Partial Property Tax Return – Required if you’ve filed a property tax return in the past and acquired an additional property in 2024, or if changes occurred to the type, area, or purpose of the property.

Partial Return for Tax Obligation Termination – Required if your tax obligation ended as of December 31, 2024, e.g., you sold the property, ceased renting it out, or stopped using it.

"If your tax obligation arises and terminates within the same year (e.g., you buy an apartment and sell land), you can file a single form indicating both the partial return and termination, or you can file two separate partial returns," advised Martin Bečár from Herrys.

Key Date: January 1, 2025

Tax liability applies to the person listed on the property deed as of January 1, 2025.

If you were listed on January 4, 2025, your filing deadline will be January 31, 2026.
If you were listed on January 1, 2025, your tax obligation must be fulfilled by January 31, 2025.

Procedure for Property Sales

If you sold a property in 2024 and the new owner was listed on the deed as of January 1, 2025, your tax obligation ended on December 31, 2024. From January 1, 2025, the tax liability transfers to the buyer. In such cases, a partial return must be filed to terminate your ownership-related tax obligation.

How to File a Property Tax Return:

Tax returns must be submitted to the municipal or city office where the property is located. The property’s location, not the owner’s permanent residence, determines the filing jurisdiction.

Returns can be filed in person, by mail, electronically via the www.esluzbyba.sk portal (requires an electronic ID card).

Returns must be submitted on the prescribed form with the corresponding instructions.

"Once the tax assessment decision is delivered, payment is due within 15 days. You may request to pay in installments, subject to approval by the tax authority. For individuals over 62 years old or those with severe disabilities, it’s possible to reduce or waive the tax," added Martin Bečár.