Factsheet: Property tax

Property tax

Key Information
Full name of Instrument & Measure (English): 
Act No. 338/1992 Coll. on the Property Tax
Full name of Instrument & Measure (native language): 
Zákon č. 338/1992 Sb. o dani z nemovitosti
Properties used solely for the purpose of improving the environment are exempt from real estate tax (§ 9 par. 1 letter M Act No. 338/1992). According to a regulation issued by the Ministry of Finance, this includes constructions used exclusively for solar thermal collectors, biogas, biomass and geothermal energy sources (including heat pumps) (§ 1 par. 2 letters I, J, K, L Regulation No. 12/1993).
Stimulate investments in renewable energy.
Responsible Authority: 
Ministerstvo financí České republiky (MFČR) - Ministry of Finance of the Czech Republic


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: