The second installment of real estate tax is due as early as on November 30, 2023. This deadline applies to all taxpayers whose real estate tax for 2023 makes more than CZK 5,000 and at the same time, the entire tax has not been paid at once by May 31, 2023.

If the taxpayer finds himself/herself in a situation where he/she is unable to pay the entire installment by this deadline due to the deteriorating economic situation, it is possible to request the tax authority to defer the payment of this amount or to spread the payment into installments.