Taxes and fees
Property Tax 2026: Who Pays, How Much, and When to File
Property tax is an annual local tax paid by the property owner to the municipality or city. The taxpayer is the person who owns the property on January 1 of the tax year. A tax return is filed by January 31, but only if there was a change in the previous year (purchase, sale, gift, or final building approval). The due date is set by the municipality in a municipal bylaw, most often by May 15. Each municipality sets its own rates.
What is property tax
Property tax is a local tax governed by zákon č. 582/2004 Z.z. on local taxes and the local fee for municipal waste. The revenue goes to the budget of the municipality or city where the property is located, not to the state budget.
The tax consists of three separate parts: land tax, building tax, and tax on apartments and non-residential premises. Each has its own rate, which the municipality sets in a municipal bylaw. Rates therefore vary from one city to another.
Who is the taxpayer
The taxpayer is the person who owns the property as of January 1 of the tax year. A change in ownership during the year does not change who the taxpayer is for that year.
Owner or lessee
For land, the tax is paid by the owner registered in the cadastre (the Slovak land register). If state or church-owned land is leased for more than 5 years, the lessee may be the taxpayer.
Building owner
The tax is paid by the owner registered in the cadastre (or the user, if the building is not registered). In the case of co-ownership, each co-owner pays according to their share, or a representative is appointed by agreement.
Apartment owner
The tax is paid by the owner of the apartment or non-residential premises registered in the cadastre. In the case of marital community property, both spouses file the tax return jointly, and the tax can be paid by either of them.
How the tax is calculated
The basic minimum rates are set by zákon č. 582/2004 Z.z., but municipalities can increase them in their municipal bylaws. In practice, rates in regional capitals are several times the minimum.
| Type | Tax base | Statutory minimum | Typical rate in a regional capital (indicative) |
|---|---|---|---|
| Residential building | built-up area in m² | €0.033/m² | €0.20–€0.80/m² |
| Apartment | floor area in m² | €0.033/m² | €0.15–€0.90/m² |
| Building land | area in m² | 0.25% of value | €0.30–€1.50/m² |
| Garden, other land | area in m² | 0.25% of value | €0.03–€0.30/m² |
| Arable land | Area in m² | 0.25% of value | €0.005–€0.03/m² |
Check the specific rates in your municipality's municipal bylaw on local taxes. The amounts in the "Typical" column are indicative and depend on the borough, location, and cadastral area.
When and how to file a tax return
A tax return is filed only if a change occurred in the previous year: a purchase, sale, gift, inheritance, final building approval, demolition, or change in land type. If nothing has changed, the municipality will assess the tax based on the previous return.
- 01
Check if you are required to file
You only file a return if you acquired, sold, gifted, or inherited a property, or obtained final approval for a building, in 2025. For a purchase, the decisive date is the date of registration in the cadastre.
- 02
Download the form from the municipal website
Each municipality has its own form (they are formally identical but have different letterheads). You can find it on the municipal website under "Local Taxes" or "Property Tax."
- 03
Fill in the sections by property type
The form has separate sections for land, buildings, and apartments. Fill in only the relevant ones. For co-ownership, state your share; for marital community property, check the box for a joint filing.
- 04
Attach the title deed and purchase (gift) agreement
The return must be accompanied by the title deed and proof of acquisition (purchase agreement, gift agreement, certificate of inheritance). For a final building approval, attach the final approval decision.
- 05
File by January 31
You can file the return in person, by mail, or electronically via slovensko.sk. The deadline is January 31 of the year in which you start paying (i.e., for a change in 2025, you file the return by January 31, 2026).
- 06
Wait for the assessment notice
After processing, the municipality will issue a payment assessment notice stating the tax due and the payment deadline. It is delivered by hand or to your electronic mailbox.
Tax payment deadline
The tax is due by the deadline set by the municipality in its municipal bylaw, most often May 15 of the given year. For amounts over €33,000, the municipality may permit payment in installments (usually by August 31 and October 31).
Payment is made by bank transfer to the municipal account specified in the assessment notice, or by postal order (enclosed with the notice). The variable symbol is the taxpayer number assigned by the municipality; do not use your personal identification number.
Rates in major cities (indicative for 2026)
Specific amounts vary by borough or cadastral area. For the exact figure, see your municipality's municipal bylaw on its website.
Boroughs set rates independently
Apartment tax rate: approx. €0.50–€0.90/m². Building tax: €0.40–€1.00/m². The highest rates are in the Staré Mesto and Ružinov boroughs. Due by May 15.
By borough
Apartment tax rate: approx. €0.30–€0.55/m². Building tax: €0.35–€0.80/m². The highest rates are in the Staré Mesto borough. Due by May 15.
City-wide rate
Apartment tax rate: approx. €0.25–€0.40/m². Building tax: €0.30–€0.60/m². Due by May 15.
Tax exemptions
The law and the municipality's municipal bylaw may exempt certain categories from the tax:
- Buildings owned by the state, a municipality, or a higher territorial unit (self-governing region).
- Churches, prayer houses, and buildings owned by religious organizations used for worship.
- Land and buildings owned by foundations and non-profit organizations used for public benefit purposes.
- Land protected as national cultural monuments or located in protected landscape areas (as may be specified by the municipality in its municipal bylaw).
- Buildings and apartments affected by a natural disaster (the municipality may grant relief for the recovery period).
- Seniors over 65: many municipalities reduce or waive the tax for seniors in their municipal bylaw; conditions vary.
Frequently asked questions
The tax rate for apartments in Bratislava is approximately €0.50–€0.90/m² depending on the borough. For a 70 m² apartment, this means an annual tax of about €35–€65. You can find the exact rate in the municipal bylaw of the specific borough.
You file the return by January 31 of the year in which your tax liability begins. For example, if you bought an apartment in 2025, you file the return by January 31, 2026. If nothing has changed, you do not need to file a return; the municipality will assess the tax automatically.
The decisive date is the ownership status as of January 1. If you buy an apartment in March, the previous owner is still liable for the tax for the year of purchase. Your tax liability begins in the following calendar year.
Yes. When a property is gifted, the new owner files a tax return by January 31 of the following year. The supporting documents are the gift agreement and the title deed.
Property tax is an annual local tax on ownership. Property transfer tax was abolished in Slovakia in 2004. When you sell a property, you therefore only pay income tax, if applicable (under §8 of the Income Tax Act), not transfer tax.
By bank transfer to the municipality's account (the account number and variable symbol are on the tax assessment notice) or by postal order. Some municipalities also offer payment by card at their client center.
Late payment interest accrues after the due date (statutory rate + 5 percentage points per year). After sending reminders, the municipality can proceed with enforcement through a bailiff; in an extreme case, it can also register a lien on the property in part C of the title deed.
Yes, many municipalities allow for a reduction in their municipal bylaw for seniors over 65, severely disabled persons, low-income individuals, or those affected by a natural disaster. The application must be submitted with the tax return or before the tax assessment notice is issued.
Determine the value of your property
The Bytero Engine determines the market value of apartments, houses and land based on current market data.
Open Bytero