{"id":489,"date":"2025-01-10T16:38:20","date_gmt":"2025-01-10T15:38:20","guid":{"rendered":"https:\/\/realitysivanou.sk\/?p=489"},"modified":"2025-02-02T16:39:00","modified_gmt":"2025-02-02T15:39:00","slug":"dan-z-nehnutelnosti-2025","status":"publish","type":"post","link":"https:\/\/realitysivanou.sk\/en\/dan-z-nehnutelnosti-2025\/","title":{"rendered":"Don\u00b4t forget: property taxes 2025+form"},"content":{"rendered":"<p>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.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#kto\">Who is the tax administrator?<\/a><\/li>\n\n\n\n<li><a href=\"#fakty\">Important facts about property tax<\/a>.<\/li>\n\n\n\n<li><a href=\"#typy\">What kind of properties are taxed?<\/a><\/li>\n\n\n\n<li><a href=\"#ako\">How to file a tax return?<\/a><\/li>\n\n\n\n<li><a href=\"#kedy\">When does tax liability arise?<\/a><\/li>\n\n\n\n<li><a href=\"#pocitanie\">How is tax calculated?<\/a><\/li>\n\n\n\n<li><a href=\"#oslobodenie\">Tax exemption and reduction<\/a><\/li>\n\n\n\n<li><a href=\"#splatnost\">Property Tax Due Date<\/a>.<\/li>\n\n\n\n<li><a href=\"#sankcie\">Penalties for Late Filing of Tax Return<\/a><\/li>\n\n\n\n<li><a href=\"#sadzby-BA\">Property tax rates for 2025 for Bratislava<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kto\">Who is the tax administrator?<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fakty\">Key facts about real estate tax<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax return filing deadline: By <strong>January 31 of the following year<\/strong> after the acquisition of the property<\/li>\n\n\n\n<li>Tax liability: If you became the owner of the property by December 31 of the previous year, you file your return by January 31.<\/li>\n\n\n\n<li>Expiration of tax liability: The tax liability expires on December 31, when you no longer own the property.<\/li>\n\n\n\n<li>Tax calculation: The tax is determined by the tax administrator based on the status as of January 1 of the given year.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"typy\">What kind of properties are taxed?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lands<\/li>\n\n\n\n<li>Buildings<\/li>\n\n\n\n<li>Flats and non-residential properties<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ako\">How to file a tax return?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>In person:<\/strong>At the relevant city or municipal office. <br>For Bratislava, you can find the office at Blagoevov\u00e1 Street No. 9, 1st floor on the left\/right.<br>Real estate tax administration for legal entities is conducted according to the cadastral area of \u200b\u200bthe real estate.<\/li>\n\n\n\n<li><strong>By mail<\/strong>: Send the form to the office address.<\/li>\n\n\n\n<li><strong>Electronically<\/strong>: If the municipality allows electronic submission, you can use the services of the slovensko.sk portal.<\/li>\n<\/ul>\n\n\n\n<p><strong>Needed documents:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Completed form (also available for download here).<\/li>\n\n\n\n<li>ID card with chip, if you are filing electronically.<\/li>\n<\/ul>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/realitysivanou.sk\/wp-content\/uploads\/2025\/01\/Tlacivo-dan-z-nehnutelnosti-2024.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Tlacivo dan z nehnutelnosti 2024.\"><\/object><a id=\"wp-block-file--media-fffcffa5-528e-4a70-b6cc-6719a188dcff\" href=\"https:\/\/realitysivanou.sk\/wp-content\/uploads\/2025\/01\/Tlacivo-dan-z-nehnutelnosti-2024.pdf\">Real estate tax form 2024<\/a><a href=\"https:\/\/realitysivanou.sk\/wp-content\/uploads\/2025\/01\/Tlacivo-dan-z-nehnutelnosti-2024.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fffcffa5-528e-4a70-b6cc-6719a188dcff\">Download<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kedy\">When does tax liability arise?<\/h2>\n\n\n\n<p>The tax obligation always arises on January 1 of the year in which you became the owner, administrator, tenant or user of the property.<\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\"><strong>Example:<br><\/strong><\/span>If you purchased an apartment during 2024, you must file your return by January 31, 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pocitanie\">How is property tax calculated?<\/h2>\n\n\n\n<p>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 \u200b\u200bthe land, the number of floors, etc.<\/p>\n\n\n\n<p>The tax administrator will deliver a decision on the tax amount to you.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"oslobodenie\">Tax exemption and reduction<\/h2>\n\n\n\n<p>Some of the properties may be automatically tax-free, e.g.:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Properties owned by the city or state<\/li>\n\n\n\n<li>Properties, lands and building used for educational or scientific puropses<\/li>\n\n\n\n<li>Properties owned by the church<\/li>\n<\/ul>\n\n\n\n<p>Each and every municipality may also establish other cases of exemption or reduction of tax in its binding regulations.<\/p>\n\n\n\n<p>The end date for submitting an exemption application: By January 31st.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"splatnost\">Real estate tax due date<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sankcie\">Penalties for Late Filing of Tax Return<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sadzby-BA\">Property tax rates for 2025 for Bratislava<\/h2>\n\n\n\n<p>Rates are determined based on the cadastral territories of the capital in the following zones:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Zone A<\/strong>: cadastral areas of Vajnory, Podunajsk\u00e9 Biskupice, Vraku\u0148a, Dev\u00ednska Nov\u00e1 Ves<\/li>\n\n\n\n<li><strong>Zone B<\/strong>: cadastral areas of \u010cunovo, Dev\u00edn, D\u00fabravka, Jarovce, Karlova Ves, Lama\u010d, Ra\u010da, Rusovce, Z\u00e1horsk\u00e1 Bystrica<\/li>\n\n\n\n<li><strong>Zone C<\/strong>: cadastral areas of Nov\u00e9 Mesto, Vinohrady, Ru\u017einov, Trn\u00e1vka, Petr\u017ealka<\/li>\n\n\n\n<li><strong>Zone D<\/strong>: cadastral areas of Star\u00e9 Mesto, Nivy<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td>Subject of apartment tax<\/td><td>Annual tax rate in \u20ac\/m2<br>of floor area<\/td><td>\u20ac\/m2<\/td><td>\u20ac\/m2<\/td><td>\u20ac\/m2<\/td><\/tr><tr><td><\/td><td><\/td><td><strong>Zone A<\/strong><\/td><td><strong>Zone B<\/strong><\/td><td><strong>Zone C<\/strong><\/td><td><strong>Zone D<\/strong><\/td><\/tr><tr><td>1.<\/td><td><strong>Apartments<\/strong><\/td><td>1,20<\/td><td>1,20<\/td><td>1,25<\/td><td>1,35<\/td><\/tr><tr><td>2.<\/td><td><strong>Non-residential places<\/strong> in an apartment building, <strong>used<br>for business<\/strong>, gainful activity, storage<br>and administration related to business<br>and gainful activity<\/td><td>5,25<\/td><td>6,00<\/td><td>7,50<\/td><td>9,00<\/td><\/tr><tr><td>3.<\/td><td><strong>Non-residential places<\/strong> in an apartment building,<br>not mentioned in point ii<\/td><td>2,70<\/td><td>2,70<\/td><td>2,85<\/td><td>3,00<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n\n\n<p>Download the complete current tax rates in this pdf - <a href=\"https:\/\/realitysivanou.sk\/wp-content\/uploads\/2025\/01\/tabulka_sadzieb_dane_Bratislava_2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Click here to open<\/a><\/p>\n\n\n\n<p>Sources: <a href=\"https:\/\/www.slovensko.sk\/sk\/zivotne-situacie\/zivotna-situacia\/_dan-z-nehnutelnosti-1\">slovensko.sk<\/a>, <a href=\"https:\/\/bratislava.sk\/mesto-bratislava\/dane-a-poplatky\/dan-z-nehnutelnosti\">bratislava.sk<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Real estate tax: Read a brief guide to filing a tax return. Find out when the tax liability arises, how to calculate the tax, important deadlines and exemption options. Download the form directly from the blog<\/p>","protected":false},"author":1,"featured_media":503,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[8],"tags":[59,60,61],"class_list":["post-489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rady-a-tipy","tag-dan","tag-dan-z-nehnutelnosti","tag-danove-priznanie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nezabudnite: Da\u0148 z nehnute\u013enosti 2025 + tla\u010divo - Reality s Ivanou<\/title>\n<meta name=\"description\" content=\"Da\u0148 z nehnute\u013enosti: Zistite, kedy a ako vypo\u010d\u00edta\u0165 da\u0148, d\u00f4le\u017eit\u00e9 term\u00edny a mo\u017enosti oslobodenia. 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