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Generic Tax Name Tax on real estate - Real estate acquisition tax
Tax name in the national language Daň z nabytí nemovitých věcí
Tax name in English Real estate acquisition tax
Member State CZ-Czech Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law (legal measure of the Senate) No. 340/2013 Coll.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Czech Republic.


Real estate acquisition tax is paid by:

  • a transferor (seller) of ownership rights to immovable property in the case of acquisition of ownership by purchase or exchange; in the case of acquisition by purchase or exchange the transferor and the transferee (acquirer) may agree in contract that the taxpayer is the acquirer,

  • in other cases an acquirer of ownership rights to immovable assets.

Tax object and basis of assessment

An acquisition of real estate property listed in the Legislative Measure of the Senate on Real Estate Acquisition Tax.

The tax base of Real estate acquisition tax shall be an acquisition value reduced by the deductible expense. The acquisition value is:
a) the purchase price,
b) comparative tax value,
c) the price determined by an expert opinion, or
d) special price determined by the Legislative Measure of the Senate.

Deductions, Allowances, Credits, Exemptions
  • the acquisition of ownership to real estate by member state of the European Union, or by another state  if reciprocity,     
  • the acquisition of ownership to real estate by a local authority in case an acquisition has been in connection with changes of their territory,
  • the acquisition of ownership to real estate by legal entity from the ownership of member state of the European Union  or from the ownership of another state in condition there is not a public aid incompatible with the internal market under the directly applicable regulation of the European Union and if reciprocity and if this legal entity is established by member state of the European Union or by another state or if this state is the only member of that legal person;

The acquisition of ownership real estae by legal entity from the ownership of municipality if this legal entity is established by the municipality or if the municipality is the only member of that legal person; The tax exemption from real estate acquisition tax shall apply to the first acquisition of ownership of:

  • plot of land or the building right with a newly-constructed building of family house, which is treated as part of the plot of land or of that right concerned,
  • newly-constructed building of family house,
  • unit e.g. flat/appartament which does not include any other not dwelling (non-residential space)  other than the garage, cellar or chambre used together with the appartement locatedin newly-constructed  apartment building,   

This exemption shall only apply if the acquisition of ownership is realized within five years from the day on which the newly-constructed building or flat can be used under the Building Act.

Rate(s) Structure

4 %

Tax due date

The taxpayer must submit a tax returnto the competent tax administrator (tax office) within 3 months following the month in which the right was registered with the Cadastre (Land Register). The tax is due by the deadline for filling the tax return.

Tax collector

Tax offices.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214cc

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,617.00 CZK 0.19
2011 7,554.00 CZK 0.19
2010 7,394.00 CZK 0.19
2009 7,495.00 CZK 0.19
2008 9,767.00 CZK 0.24
2007 9,909.00 CZK 0.26
2006 8,244.00 CZK 0.23
2005 7,317.00 CZK 0.23
2004 6,095.00 CZK 0.20
2003 7,799.00 CZK 0.28
2002 7,577.00 CZK 0.28
2001 7,171.00 CZK 0.28
2000 5,834.00 CZK 0.25
1999 5,439.00 CZK 0.24
1998 6,271.00 CZK 0.29
1997 5,677.00 CZK 0.29
1996 4,488.00 CZK 0.25
1995 3,464.00 CZK 0.22