Czech Republic: Changes in taxation of immovable property in 2025
Changes include broadening of land tax appliable to forest lands
The second part of the amendment to the Real Estate Tax Act, which already introduced numerous significant changes in 2024, became effective on January 1, 2025. The changes include:
- Broadening of land tax applicable to forest lands
- Changes to tax exemptions for structures and units, ecologically significant elements, and publicly accessible land
- Changes to various coefficients municipalities can apply to immovable property tax rates
Read a January 2025 report prepared by the KPMG member firm in the Czech Republic