Taxes in 2026: What to Expect If You Acquired Property in 2025

The year 2025 was strong on the real estate market. Many people purchased an apartment, a house, or an investment property—often with the feeling that the hardest part was already behind them. However, with the arrival of 2026, a new and important chapter begins for new property owners: taxes.

1️⃣ Property Acquisition Tax: Still Abolished

Good news right at the beginning. The property acquisition tax remains abolished in 2026.If you purchased a property in 2025, you do not have to deal with the former four-percent acquisition tax. The purchase price therefore truly remains final, without this historical burden.

2️⃣ Real Estate Tax: Your First Tax Return Is Unavoidable

A key obligation comes with ownership itself.

If you acquired a property in 2025, you must:

• file a real estate tax return by January 31, 2026

• submit the return to the tax office according to the location of the property

• pay the tax annually for as long as you own the property; the tax return does not need to be filed again unless there is a change

• pay the tax by May 31, 2026; if the tax exceeds CZK 5,000, it is paid in two instalments:

  • the first by May 31, 2026

  • the second by November 30, 2026

💡 If you fail to submit the tax return, the tax authority will find you anyway—and it usually means a penalty, not a reminder.

3️⃣ How Much Will You Pay? It Depends on the Details

The amount of real estate tax is not uniform. It is influenced by factors such as:

• type of property (apartment, house, land)

• size of the property

• location and local coefficients

• whether the property is used for personal housing or investment purposes

  
  

In recent years, base tax rates have increased, meaning amounts are higher than before. In larger cities, apartment owners commonly pay hundreds to low thousands of CZK per year. In the event of a tax increase, the Financial Administration issues a tax assessment notice.

4️⃣ Renting Out the Property? Watch Out for Income Tax

If you purchased the property in 2025 as an investment and rent it out in 2026, you also enter the area of income tax.

You will need to deal with:

• taxation of rental income

• choosing between lump-sum expenses or actual costs

• the possibility of applying property depreciation

This is where the most frequent mistakes occur—and also where the biggest differences arise in how much tax you ultimately pay.

5️⃣ Selling Too Soon: Income Tax on the Sale

If you sell a property acquired in 2025 already in 2026, it is important to know that:

• you do not meet the time test (10 years)

• the income from the sale is generally taxable

• an exception applies in the case of acquiring owner-occupied housing, provided specific conditions are met

Selling shortly after purchase should therefore always be carefully calculated from a tax perspective; otherwise, it can become unexpectedly expensive.

Summary: What to Watch in 2026

If you acquired a property in 2025, in 2026 you mainly need to:

✔ file a real estate tax return by January 31, 2026

✔ pay real estate tax according to the assessment

✔ deal with income tax if you rent out the property

✔ be cautious with any quick resale

A property is not only a key to housing or investment—it is also a long-term tax commitment. Those who understand it have peace of mind. Those who underestimate it usually pay more than they need to.

Jan Halík

Real Estate Agent

📞 +420 603 377 791

✉️ jan.halik@re-max.cz

RE/MAX Atrium

Podolská 811/138

140 00 Praha 4 – Podolí