The obligation to file a property tax return applies to anyone who acquired a property in the past year or if any other changes related to the property occurred (for example, sale, donation, inheritance, change of floor area, or change of use). Property tax is a local tax administered by the municipality or city in whose territory the property is located. Tax rates and possible reliefs are determined by local governments through generally binding regulations.
Property tax applies to apartments (including non-residential premises), buildings, and land. If you purchased a property (apartment, house, or land) in 2025, or if another tax-relevant change occurred, you are required to file a property tax return in the municipality where the property is located.
The deadline for filing the tax return is the end of January 2026. Since 31 January 2026 falls on a Saturday, the final deadline is Monday, 2 February 2026.
If no changes occurred with respect to your property, the municipality or city will assess the tax automatically based on the previous tax return.
Types of property tax returns
A unified form is used for property tax, in which the type of tax return is indicated. In practice, you may encounter the following options:
Property tax return (regular return) – Filed if you were not a taxpayer in the given municipality/city in the previous tax period and the tax obligation arises for the first time.
Partial tax return – Filed if you are already a taxpayer in the municipality/city but acquired an additional property in 2025 or if a change occurred (e.g. floor area, type of land, purpose of use of a building, apartment, or non-residential space).
Partial tax return for termination of tax liability – Filed if your tax liability ceased as of 31 December 2025 (e.g. you sold the property or ceased to be its user).
Corrective tax return – Filed if the filing deadline has not yet passed and you discover that the submitted return was incomplete or incorrect.
Additional tax return – Filed if the error is discovered only after the filing deadline.
The decisive date is 1 January 2026
The tax liability for 2026 arises for the person who is recorded in the land registry as the owner (or, depending on the specific situation, the administrator, tenant, or user) as of 1 January 2026.
If you are registered as the owner only after 1 January 2026 (for example, on 4 January 2026), the tax liability for the property will generally arise only from 1 January 2027, and you will file the tax return in January 2027.
Procedure when selling a property
If you sold a property in 2025, the decisive factor for tax purposes is who is registered as the owner as of 1 January 2026.
If the new owner is already registered by that date, your tax liability ceases as of 31 December 2025, and you generally file a partial tax return for termination of tax liability.
The new owner’s tax liability arises from 1 January 2026 and they file a tax return (regular or partial), depending on whether they were already a taxpayer in the given municipality.
Where to file the tax return and on which form?
The property tax return is always filed with the municipal or city office where the property is located. The location of the property is decisive, not the owner’s permanent residence.
The return must be filed on the prescribed form issued by the Ministry of Finance of the Slovak Republic. The currently valid form template is published under reference number MF/013135/2023-726. Forms are also available directly at municipal offices and on the portal slovensko.sk.
Practical tip for apartment owners: watch out for terraces
The tax base for apartments is calculated based on the apartment’s floor area. As a rule, the tax base does not include the area of balconies, loggias, and terraces. Methodological guidelines clarify that terraces are included in the tax base only if they are registered in the land registry as part of the apartment’s floor area.
