The return for property tax must be filed by the end of January

A return for property tax is filed by all those who bought, sold, donated or received property in the capital last year, or those who had a property under construction approved. In the case of co-owners, the owners file the tax return either individually up to the amount of their share, or only one of them files the tax return based on the agreement between the co-owners. In the case of joint ownership of spouses, only one of the spouses files the tax return.

The acquisition of property through inheritance or by auction is a special case. In the case of the acquisition of property in inheritance proceedings, the tax return is filed within 30 days of the tax liability arising. The tax liability arises on the first day of the month following the date of validity of the inheritance certificate. In the case of acquiring property by means of an auction, the tax return is filed within 30 days of the tax liability arising. The tax liability arises on the first day of the month following the day on which the successful bidder became the property owner.

To correctly complete the tax return, it is in general important to give the parcel number, the reference number and the inventory number for buildings, the flat number for flats and, in particular, the area of the property. The calculation of the tax amount depends on the tax rate set for the given type of property and its area. These data are given in the title deed to the property or in the decision of the real estate cadastre office, or in the contract by which the owner acquired the property. Aside from residential and non-residential premises and land, the subject of taxation also includes, for example, underground garages, movable stalls and portable transformer stations.

To make filling out the tax return easier, taxpayers will again this year have access to an intuitive form that is available along with other forms on the capital city’s website ↗︎. The form offers a simple way of filling out the tax return form. The form instructions will navigate the taxpayer through what data needs to be filled in the individual fields. It also includes auxiliary calculators for automatic calculations of numerical data. Once the form has been filled out, it can be downloaded as a standard tax return and submitted by post or in person, or it can be directly submitted electronically.

In order to submit the form electronically, you need to have an active electronic mailbox on the slovensko.sk website and an ID card with a chip. If the taxpayer submits the tax return for property by post, it is a good idea to also provide an email or telephone contact. Aside from the classic form by post and the electronic form, it is again possible to submit the tax return in person at the filing office of the Bratislava City Hall, Primaciálne nám. 1, or in the building of the Department of Local Taxes and Fees at Blagoevova ulica 9 in Petržalka.

From 26 January 2026 to 30 January 2026, the office of the Department of Local Taxes and Fees on Blagoevova ulica will be open to clients every day, and on the last day of the tax return filing deadline (Friday, 30 January 2026) the office will be open until 14:00 (2:00 p.m.) to accommodate all those who have not yet filed their tax return or who have left it to the last minute.

Office hours from 26 January 2026 to 30 January 2026:

Monday: 8:00 – 12:00, 12:30 – 17:00 Tuesday: 8:00 – 12:00, 12:30 – 15:00 Wednesday: 8:00 – 12:00, 12:30 – 17:00 Thursday: 8:00 – 12:00, 12:30 – 15:00 Friday: 8:00 – 12:00; 12:30 – 14:00

Failure to file a property tax return within the deadline is subject to a fine, which the tax administrator will set from 5 euros to 3,000 euros depending on the severity of the offence.

Tax payment

The city typically sends decisions on assessed property tax to citizens during May and June. The tax is payable within 30 days of the decision acquiring legal force. This year, the city will again provide the popular digital tax payment service in the Bratislava account ↗︎, through which it will be possible to pay the tax online from the comfort of your home.