Czechia property guide
Czechia: the real-estate acquisition tax was abolished
People still search daň z nabytí nemovitých věcí. The Financial Administration says that tax ended for cadastre entries whose legal effects arise on 26 September 2020 or later. A list vlastnictví is a different document.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Czechia. The Financial Administration page on the abolition of the real-estate acquisition tax, dated 25 September 2020 and fetched on 2 November 2026. It is not the list vlastnictví guide, and it does not say that every other tax on a property has ended.
The search still uses the old tax name
On 2 November 2026, the Financial Administration page headed Zrušení daně z nabytí nemovitých věcí was fetched. The page is dated 25 September 2020. It says that, with the effect of the act abolishing the real-estate acquisition tax, that tax was abolished on 26 September 2020, with retrospective effect for cases in which the entry of the right in the cadastre was made in December 2019 or later. The tax does not apply to cases submitted with a proposal for entry on 26 September 2020 or later, nor to cases whose deadline for filing the return expired from 31 March 2020.
Under Act No. 386/2020 Sb., which repeals Senate statutory measure No. 340/2013 Sb., the page says the tax is abolished in every case in which the legal effects of the entry in the cadastre arise on 26 September 2020 or later. The transitional rule also covers entries made in December 2019 or later, and an acquisition in that month or later of immovable property that is not recorded in the cadastre, where the return deadline therefore expired on 31 March 2020 or later. An extension of the filing deadline under the Tax Code is disregarded.
An older entry on that page still carries the tax
The page says that where the abolition does not apply, meaning the return deadline expired in February 2020, specifically on 2 March 2020 because the last day was a Saturday, or earlier, and the entry was made by the end of November 2019, the previous wording of the statutory measure still applies. In those cases the tax does not cease, and a return and payment are still required if they were not made. A refund of tax already paid in a case the abolition covers is made only on a request filed by the taxpayer. A person covered by the abolition who has neither filed a return nor paid the tax has no further obligations toward the tax administrator.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that Financial Administration page. They are not the list vlastnictví and plomba guide, which was not rewritten. A pin or a contact reveal does not establish title. This page does not set out a refund application.
Sources and further reading
Frequently asked questions
Does a purchase whose cadastre entry takes effect after 26 September 2020 pay the acquisition tax?
The Financial Administration page says the tax is abolished in every case in which the legal effects of the entry arise on 26 September 2020 or later.
Does the page say an entry made in November 2019 is also free of that tax?
No. It says an entry by the end of November 2019, whose return deadline expired before 31 March 2020, is outside the abolition, and the tax still has to be paid if it was not paid.
Does a pin on a Czechia listing replace the cadastre entry?
No. A pin, an outline, or a contact reveal does not establish title or ownership.