Taxpayers are required to file their property tax returns for 2026 no later than Monday, February 2, 2026, especially if there has been a change concerning their real estate during 2025. A change shall be understood to mean, for example, the purchase, sale or exchange of real estate realized during 2025, or newly built hard landscaping used for business, or newly issued building permits for the construction of taxable building. A change in the tax amount and thus the obligation to file a return may also occur at the instance of the relevant cadastral office, which reassessed the type of a plot of land, or a method of its use, during the year, usually through a local investigation. The tax is then typically payable in two installments (as of June 1, 2026, and November 30, 2026).

For road tax, returns will be filed primarily by those taxpayers who owned trucks and their trailers or other towed vehicles. The deadline for filing returns for the 2025 tax period is also February 2, 2026. Road tax is also due on the same date.