Czech Real-Estate Tax Return 25 5450: Fill In Online

What is Přiznání k dani z nemovitých věcí (25 5450)?

Real-estate tax (daň z nemovitých věcí) in the Czech Republic is declared in advance, for the state on 1 January. If you acquired land, a house, a cottage, a garage or a flat during a year, you file a return for the next year with the tax office of the region where the property is, by 31 January. After that, the tax is set each year without a new return unless something changes.

The four-page form 25 5450 (MFin 5450, vzor č. 20) identifies you, has a calculation sheet for land and one for buildings and units, and totals the tax. Each sheet lists the parcels or buildings and works the tax out step by step: area, rate, coefficients, any co-ownership share and the local coefficient set by the municipality.

FileIt walks you through it in English, does the arithmetic the form prints — rounding up to whole CZK where it says so — puts every digit into its box right-aligned as the instructions ask, and saves the PDF in your vault. You look up the rate and coefficients in the instructions and the Financial Administration's coefficient finder, sign the return by hand and file it yourself.

Who fills it: The owner (or co-owner) of Czech land, a building or a unit — FileIt covers natural persons
Given to: The tax office for the region where the property is
When: By 31 January of the tax year, after acquiring property or when something changes
Signatures: You or your representative sign by hand
Edition: 25 5450 MFin 5450 – vzor č. 20
FileIt covers: One land sheet and one building sheet, without exemptions

Who needs to fill out Přiznání k dani z nemovitých věcí (25 5450)?

People who bought, inherited or were given a house, flat, cottage, garage or land in the Czech Republic.
Owners whose property changed — a new building, a different use, a change in area.
Co-owners who declare only their own share instead of one return for all owners.
Foreign owners of Czech property, who file the same return.

When to use Přiznání k dani z nemovitých věcí (25 5450)

By 31 January of the year after you acquired the property — property bought in 2026 is declared for 2027.
Later, if the ownership was only registered in the land register after the year ended: by the end of the third month after registration.
As a partial return (dílčí) when only some of your property changed.
As a supplementary return (dodatečné) when you find the tax was set too low or too high.

What you need before you start

The title deed (list vlastnictví) with parcel numbers, areas, the type of land and the cadastral area and its code.
For buildings: the built-up area of the above-ground part; for flats: the floor area of the unit.
The tax rate for your type of property, from the instructions for the form.
The coefficients from the Financial Administration's coefficient finder: population coefficient, inflation coefficient and local coefficient.
Your co-ownership share, if you declare only your share.
Your birth number and address.

What’s on Přiznání k dani z nemovitých věcí (25 5450)

The 2026 edition has 4 pages. FileIt asks for it in 8 parts, and it is signed by Taxpayer (poplatník):

The return (Daňové přiznání)Taxpayer (poplatník)
I · You, the taxpayer (Údaje o poplatníkovi daně)Taxpayer (poplatník)
II · Land sheet (Výpočtový list k dani z pozemků)Taxpayer (poplatník)
III · Building sheet (Výpočtový list k dani ze staveb a jednotek)Taxpayer (poplatník)
IV · Total real-estate tax (Údaje k dani z nemovitých věcí)Taxpayer (poplatník)
Prepared by (Daňové přiznání sestavil)Taxpayer (poplatník)
Signed by a representative (Údaje o podepisující osobě)Taxpayer (poplatník)
Date and signatureTaxpayer (poplatník)

How to fill out Přiznání k dani z nemovitých věcí (25 5450), step by step

1 Header and 101–106

The tax office and its local branch, your birth number, the type of return (regular, partial, supplementary, shortened supplementary, corrective) and the tax year.

2 I. oddíl — údaje o poplatníkovi

Your surname, birth surname, first names, titles and permanent address, and optionally the request to receive payment details by email (113) and contact details.

3 II. oddíl — land sheet

The subject of tax (a letter A to Y), the cadastral area and code, and each parcel with its number, area, your legal relationship and the part built up by taxable buildings. Land entirely under a taxable building isn't declared.

4 Rows 210–226

Taxable area, price and rate for agricultural land or the rate per m² for other land, the coefficient for building plots, the tax rounded up, then the inflation coefficient, your share and the local coefficient.

5 III. oddíl — building sheet

The subject of tax (H to P for buildings, R to Z for units), the cadastral area, and each building or unit with its house number, unit number, parcel, legal relationship and area.

6 Rows 309–328

For units, floor area × 1,22 or 1,20; for buildings, the built-up area. Then the rate, extra floors at 1,40 CZK each, the coefficient, the resulting rate, the tax, and the same inflation, share and local steps.

7 IV. oddíl — total tax

Land tax and building tax in total and the sum. A co-owner declaring only their share pays at least 90 CZK per tax. Supplementary returns add the last known tax and the difference.

8 Signature

Optional preparer details, the representative's details if someone signs for you, the date and your handwritten signature.

Common mistakes to avoid

Declaring the land under your house — land fully built up by a taxable building isn't declared.
Declaring the land share that belongs to a flat in an apartment building, which isn't taxed separately.
Using last year's coefficients instead of checking the coefficient finder for the tax year.
Forgetting the local coefficient (1,0 if the municipality set none).
Filing late: the return is due by 31 January of the tax year.
Mixing two cadastral areas or two types of land on one sheet.

After you fill it out

Print the return and sign it by hand on page 4.

File it at the local office, by post, or electronically through the Financial Administration's own services. FileIt doesn't file it.

Keep the copy in your FileIt vault. The tax is due by 31 May (or in two instalments over 5,000 CZK); with item 113 the payment details arrive by email.

Fill out Přiznání k dani z nemovitých věcí (25 5450) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 153 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5450 form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Přiznání k dani z nemovitých věcí (25 5450) now — it’s free

Přiznání k dani z nemovitých věcí (25 5450): frequently asked questions

Do I have to file every year?

No. The instructions say the return is filed when you acquire property or when something that affects the tax changes; otherwise the tax office sets the tax from the last return.

When is the deadline?

31 January of the tax year, for the state on 1 January. The instructions give later deadlines when ownership was registered in the land register after the year ended.

Where do I find the rate and coefficients?

The rates are in the Act and the instructions for the form, and the coefficients — population, inflation and local — in the Financial Administration's coefficient finder (adisspr.mfcr.cz/pmd/vyhledani-koeficientu).

What if I own several types of land or property in several areas?

Each type of land or building in each cadastral area needs its own sheet. FileIt fills one land sheet and one building sheet; further sheets (25 5532, 25 5533) are separate forms.

Does FileIt handle exemptions?

No. Exemptions (osvobození) and the increase for business space in a home are not covered; if you claim one, use the Financial Administration's own electronic form, or complete those rows by hand.

I co-own the house with my spouse. Do we both file?

One co-owner can file for the whole property as joint representative. If any co-owner files for their own share, the instructions say every co-owner files for their share.

Official sources

Blank form (PDF), published by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5450: https://financnisprava.gov.cz/assets/tiskopisy/5450_20.pdf
Official instructions and guidance: https://financnisprava.gov.cz/assets/tiskopisy/5450-1_26.pdf
Edition shown on this page: 25 5450 MFin 5450 – vzor č. 20 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5450 or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.