Property tax is a local tax determined by the city or municipality based on where the property is located. Each municipality sets the tax amount, the possibilities for reduction or exemption from the tax, and the method of filing the return - in person or electronically - in its generally binding regulation.
- Who is the tax administrator?
- Important facts about property tax.
- What kind of properties are taxed?
- How to file a tax return?
- When does tax liability arise?
- How is tax calculated?
- Tax exemption and reduction
- Property Tax Due Date.
- Penalties for Late Filing of Tax Return
- Property Tax Rates for 2026 for Bratislava
Who is the tax administrator?
Real estate tax is administered by the city or municipality where the real estate is located. For example, in Bratislava, the tax is administered by the city, not individual city districts.
Key facts about real estate tax
- Tax return filing deadline: By January 31 of the following year after the acquisition of the property
- Tax liability: If you became the owner of the property by December 31 of the previous year, you file your return by January 31.
- Expiration of tax liability: The tax liability expires on December 31, when you no longer own the property.
- Tax calculation: The tax is determined by the tax administrator based on the status as of January 1 of the given year.
What kind of properties are taxed?
- Lands
- Buildings
- Flats and non-residential properties
How to file a tax return?
- In person:At the relevant city or municipal office.
For Bratislava, you can find the office at Blagoevová Street No. 9, 1st floor on the left/right.
Real estate tax administration for legal entities is conducted according to the cadastral area of the real estate. - By mail: Send the form to the office address.
- Electronically: If the municipality allows electronic submission, you can use the services of the slovensko.sk portal.
Needed documents:
- Completed form (also available for download here).
- ID card with chip, if you are filing electronically.
- Real estate tax form 2025
When does tax liability arise?
The tax obligation always arises on January 1 of the year in which you became the owner, administrator, tenant or user of the property.
Example:
If you bought property in 2025, you must file your return by January 31, 2026.
How is property tax calculated?
Property tax is not calculated by the taxpayer, but by the tax administrator (city or municipality). The return contains only the data necessary to calculate the tax - for example, the area of the land, the number of floors, etc.
The tax administrator will deliver a decision on the tax amount to you.
Tax exemption and reduction
Some of the properties may be automatically tax-free, e.g.:
- Properties owned by the city or state
- Properties, lands and building used for educational or scientific puropses
- Properties owned by the church
Each and every municipality may also establish other cases of exemption or reduction of tax in its binding regulations.
The end date for submitting an exemption application: By January 31st.
Real estate tax due date
The tax administrator will send you an assessment that includes the amount of tax and the account number for payment. The tax is payable within 15 days from the date the decision becomes effective. In some cases, it is possible to pay the tax in installments.
Penalties for Late Filing of Tax Return
If you do not file your tax return on time, you risk a fine. The maximum fine is 3,000 euros, but the minimum is 5 euros.
Property Tax Rates for 2026 for Bratislava
Rates are determined based on the cadastral territories of the capital in the following zones:
- Zone A: cadastral areas of Vajnory, Podunajské Biskupice, Vrakuňa, Devínska Nová Ves
- Zone B: cadastral areas of Čunovo, Devín, Dúbravka, Jarovce, Karlova Ves, Lamač, Rača, Rusovce, Záhorská Bystrica
- Zone C: cadastral areas of Nové Mesto, Vinohrady, Ružinov, Trnávka, Petržalka
- Zone D: cadastral areas of Staré Mesto, Nivy
| Subject of apartment tax | Annual tax rate in €/m2 of floor area | €/m2 | €/m2 | €/m2 | |
| Zone A | Zone B | Zone C | Zone D | ||
| 1. | Apartments | 1,20 | 1,20 | 1,25 | 1,35 |
| 2. | Non-residential places in an apartment building, used for business, gainful activity, storage and administration related to business and gainful activity | 5,25 | 6,00 | 7,50 | 9,00 |
| 3. | Non-residential places in an apartment building, not mentioned in point ii | 2,70 | 2,70 | 2,85 | 3,00 |
Download the complete current tax rates in this pdf - Click here to open
Sources: slovensko.sk, bratislava.sk