Property Tax

If you have become the owner of real estate based on a decision to allow entry into the cadastre or your ownership of real estate has ceased, you are required to file a tax return by 31 January of the following year.

Practical example: If the entry into the cadastre was permitted on 10 September, you must file a return no later than 31 January of the following year.

Practical example – sale of a property: After selling a property, you are required to submit a partial real estate tax return due to the termination of your tax obligation. This must be done by 31 January of the calendar year following the year in which the sale took place. If you had a permanent residence registered at the sold property, you also need to deregister it at the registration office of the relevant city district, or electronically via the portal slovensko.sk.

If the building plan decision became valid in a given year, you are required to file a property tax return no later than 31 January of the following year, because the plots of land specified in the building plan decision are taxed as building land until the building inspection certificate is issued.

Practical example: If the building plan entered into force on 15 September, the tax return must be filed no later than 31 January of the following year.

After the issuance of a valid building inspection certificate, you are obliged to file a tax return no later than 31 January of the following year. You are required to file a tax return for an inspected building; land that has been taxed as building land shall be declared according to the type and area of the land registered on the title deed.

Practical example: If the inspection certificate became valid on 15 November, you are required to file a tax return no later than 31 January of the following year.

If you inherited real estate, your tax liability arises on the first day of the month following the date the certificate of inheritance becomes valid. You must file your tax return within 30 days of the date of this liability.

Practical example: If the inheritance certificate became valid on 15 April, the tax liability arises on 1 May and you must file the return by 31 May.

If you acquired real estate by auction, your tax liability arises on the first day of the month following the month in which you became the owner of real estate or the knock was approved by the court.

Practical example: If the court approves the knock on 10 June, the tax liability arises on 1 July and you must file the return by 31 July.

You can find the current property tax rates in the following document.

1. Reduced land tax:

• by 50% for land that is used exclusively for personal use and owned by individuals older than 65 years.

From 1 January 2021 a reduced tax on residential buildings and apartments automatically applies to all individuals over 65 years of age if these properties are used as their permanent residence.

2. Reduced tax on buildings and apartments:

• 70% of tax on residential buildings and apartments owned by individuals, if they are used as permanent residence for owners who are individuals over 65 years of age, holders of a disability card, holders of a disability card with an escort and mostly or completely incapacitated individuals.
• by 50% for garages and non-residential premises in residential buildings that are used as a garage, if they are owned by and used for a motor vehicle intended for the transport of owners – holders of a disability card or holders of a disability card with an escort.

How does the application of a tax reduction work?

• If you are entitled to more than one reduction, the one that is more beneficial to you will always be applied.
• You can claim the reduction by filing a tax return (or partial tax return) for the tax period in which you are entitled to the reduction or exemption.
• The deadline is 31 January of the relevant year (e.g. by 31 January 2026). If you fail to do so, your claim for the reduction in that year will expire.
• To claim your tax reduction, please complete the following forms:

• Online using the Bratislava Account – sign it using your ID card and submit via slovensko.sk.
• Via electronic form in the Bratislava Account – fill out the form, then download it and deliver it by mail or by person to Primaciálne námestie 1 or in person to Blagoevova 9.
• Paper form – print and fill out the form and deliver it by mail or by person to Primaciálne námestie 1 or in person to Blagoevova 9.

• Using the Bratislava Account – conveniently online, regardless of the way we inform you about taxes.
• Based on a decision delivered by mail.
• In person at the New Town Hall at Primaciálne námestie 1. You can pay by card or in cash. At Blagoevova 9 it is possible to pay by card.

• • Head of the Department for Individuals – Office 1 to 13: Tatjana Morávková, [email protected], +421 910 532 289
• • Head of the Department for Individuals – Office 14 to 31: Ing. Daniela Kubovičová, [email protected] , +421 910 512 546

Property tax administration for individuals is conducted according to the taxpayer's last name, i.e. the taxpayer is found in the alphabetical interval defined by the beginning and end of the interval.

Individuals Tax Administrator contacts Desk 1-31:

Offices 1 – 13 at Blagoevova 9, 1st floor on the left

A - BARCH Caseworker: Bronislava Vojkovičová, [email protected], +421 910 511 724, Desk: 1

BARI – BIT Caseworker: Ing. Zuzana Halušťoková,[email protected], +421 910 540 756, Desk: 2

BIŤ – BUJN Caseworker: Katarína Čačková, [email protected], +421 910 912 656, Desk: 8

BUJO – ČL Caseworker: Mária Szedlárová, [email protected], +421 910 540 048, Desk: 4

ČM – DULM Caseworker: Martina Burzová, [email protected], +421 910 511 853, Desk: 5

DULN – E – FLOX Caseworker: Eva Hurbanová, [email protected], +421 910 540 752, Desk: 6

FLOY – GODT Caseworker: Ing. Jana Jakabová, [email protected], +421 903 572 689, Desk: 7

GODU – HART Caseworker: Ľubica Pašková, [email protected], +421 910 534 944, Desk: 8

HARU – HORÚ Caseworker: Ing. Janka Kövágó, [email protected], +421 910 512 544, Desk: 9

HORV – CHRS Caseworker: Mgr. Monika Bugalová,  [email protected], +421 910 534 812, Desk: 10

CHRT – JI Caseworker: Ing. Eva Cudráková, [email protected], +421 910 551 121, Desk: 11

JO – KHT Caseworker: Ing. Zuzana Ďurčenková, [email protected], +421 910 535 218, Desk: 12

KHU – KOPJ Caseworker:  Renáta Kovárová, [email protected], +421 903 564 809, Desk: 13

Offices 14 – 22 at Blagoevova 9, 1st floor on the right

KOPK – KRÁL Caseworker: Helena Bisová, [email protected], +421 910 510 878, Desk: 14

KRAM – KUSD Caseworker: RNDr. Jana Bučeková, [email protected], +421 910 512 548, Desk: 15

KUSE – LOT Caseworker: Mgr. Jana Hrycková,  [email protected], +421 903 460 006, Desk: 16

LOU – MARN Caseworker: Ing. Renata Michálková,  [email protected], +421 910 519 199, Desk: 17

MARO – MIJ Caseworker: Ľubica Letavayová,  [email protected], +421 910 519 146, Desk: 18

MIK – MUSJ Caseworker: Mgr. Mária Trebatická, [email protected], +421 903 478 372, Desk: 19

MUSK – N – ON Caseworker: Ing. Andrea Nitrianska, [email protected], +421 903 507 476, Desk: 20

OP– PERM Caseworker: Ing. Marta Zelenková, [email protected], +421 910 507 861, Desk: 21

PERN – PORU Caseworker: Ľubica Brindzíková,  [email protected], +421 910 507 978, Desk: 22

Offices 23 – 31 at Blagoevova 9, 2nd floor on the right

PORV – RIH Caseworker: Jana Glebocká,  [email protected], +421 910 510 440, Desk: 23

RICH – SCHT Caseworker: Mgr. Jana Ševecová, [email protected], +421 910 521 604 , Desk: 24

SCHU – STCH Caseworker: Ing. Eva Nováková, [email protected], +421 910 540 618, Desk: 25

STI – ŠERD Caseworker: Ing. Viera Kocourková, [email protected], +421 910 905 530, Desk: 26

ŠERE – ŠUBE Caseworker: Katarína Sedláková, [email protected], +421 910 906 761, Desk: 27

ŠUBÍ – TA – ŤA – TREL Caseworker: Bc. Gabriela Žáčiková, [email protected], +421 904 550 530, Desk: 28

TREM – VARG Caseworker: Gabriela Hitmarová, [email protected], +421 910 540 569, Desk: 29

VARH – WAGM Caseworker: Ing. Jana Lepeyová,  [email protected], +421 910 540 749, Desk: 30

WAGN – X, Y, Z, Ž Caseworker: Ing. Danka Šumcová, [email protected], +421 910 540 748, Desk: 31

Property tax administration for legal entities is conducted according to the cadastral area of the property.

Contact details of the tax administrator for legal entities are as follows:

Head of the Department for Legal Entities: Helena Lehocká,  [email protected], +421 910 525 680, 2nd floor, Door no. 210

Ružinov, Nivy Caseworker: Ing. Renata Hrušovská, [email protected], +421 910 540 758, 2nd floor, Door no. 208

Nové Mesto, Vinohrady Caseworker: Mária Maruniaková, [email protected], +421 903 525 325, 2nd floor, Door no. 209

Vrakuňa, Podunajské Biskupice, Vajnory, Dúbravka Caseworker: Mgr. Melinda Vasiľová, [email protected], +421 903 479 059, 2nd floor, Door no. 209

Staré Mesto, Devín, Trnávka  Caseworker: Soňa Horňáková, [email protected], +421 903 418 909, 2nd floor, Door no. 210

Staré mesto, Trnávka Caseworker: Eva Horáková, [email protected], +421 903 418 909, 2nd poschodie, Door no. 208

Karlova Ves, Devínska Nová Ves, Lamač, Záhorská Bystrica  Caseworker: Mgr. Helena Hlinková, [email protected], +421 903 558 528, 2nd floor, Door no. 211

Petržalka, Jarovce, Rusovce, Čunovo Caseworker :Júlia Šemberová, [email protected], +421 910 540 744, 2nd floor, Door no. 211