Property tax in Prague 2026
The tax on a flat or house is a small item in Prague next to rent or a mortgage, but it differs between city districts: from 1 730 to 2 562 CZK for the same flat. What a 60 m² flat pays in all 57 city districts, what the amount is made of and what to do after buying.
What you pay in each city district
To compare, we count the same flat everywhere: 60 m² of floor area in a block of flats, with a co-ownership share of the land under the building. Such a flat pays from 1 730 to 2 562 CZK a year in 2026. The difference comes from two coefficients that Prague and its city districts set by decree.
Tax on a 60 m² flat in 2026 by city district
A flat in a block of flats with a share of the land (floor area × 1.22 × CZK 3.50).
The amount for your flat changes with its size: a flat twice as big pays roughly twice as much. A garage, a cellar registered as a separate unit or a garden are taxed separately.
How the tax on a flat is counted
The base is the flat's floor area from the land register multiplied by 1.22 (a flat in a block of flats with a share of the land; otherwise 1.20). That is multiplied by the rate of 3.50 CZK per m² and by the coefficient for the size of the municipality: Prague has 4.5 by law and some city districts raised theirs to 5.0. The result is then multiplied by the inflation coefficient the Ministry of Finance announces, and finally by the municipality's local coefficient. Each step is rounded up to whole crowns.
For a family house, the floor area does not count but the built-up area of the house: 3.50 CZK per m² and 1.40 CZK more for each further floor above ground, then the same coefficients. The land under the house is not taxed, the garden is.
The local coefficient: why Prague differs
A municipality may set the local coefficient from 0.5 to 5.0 for its whole territory, for a city district, for a cadastral area or for a group of properties. Prague has one coefficient for the whole city and some city districts pushed through their own, higher one by decree. The city district's coefficient always applies when it has one. All the tax goes to the municipality's budget, so a higher coefficient means more money for local services.
Municipalities may change the coefficient every year: the decree must be in force by 1 October of the year before. On the page of each city district, in the Housing section, you find the current amount and the comparison with last year.
What to do after buying a flat
After buying, you file the real estate tax return by 31 January of the following year with the tax office for Prague, most easily online through the MOJE daně portal, where the return can be pre-filled from the land register. You then pay the tax from the year after the purchase. The seller still pays for the year in which they sold the flat.
Frequently asked questions
How much is the property tax on a flat in Prague?
A flat with 60 m² of floor area in a block of flats pays from 1 730 to 2 562 CZK a year in 2026, depending on the city district. The lowest amount applies in 39 city districts, the highest in 6.
Who pays the property tax?
Whoever owns the property on 1 January of the year. If you buy a flat during the year, you pay the tax for the first time for the following year and file a tax return by the end of January of that year. A tenant does not pay the tax.
When is the property tax due?
By 31 May (when the deadline falls on a weekend, it moves to the Monday). A tax over 5,000 CZK can be paid in two instalments, by 31 May and by 30 November. The tax office sends a payment slip or an e-mail with the payment details.
Do I have to file a return every year?
No. A return is filed only after a change, typically after buying, selling or rebuilding. When the municipality changes its coefficient, the tax office recalculates the tax itself.
