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For owners of land, houses, flats and dogs for 2027

Property and dog tax return for 2027 online

A return to the municipality for land tax, building tax, tax on flats and non-residential premises – and optionally dog tax. You describe what you own, the form recalculates the areas according to your co-ownership share, rounds them as the Ministry of Finance instructions require, and produces the completed official form as a PDF. For €4.95 per property – the dog is free. We do not calculate the tax: the form does not contain it, and the municipality will assess it by decision under its own by-law.

The AI assistant explains every field to you as you fill in – it unlocks after payment.

This is for you if…

… you are a natural person, sole trader or company and have land, buildings (house, cottage, garage), a flat or non-residential premises in an apartment building, or a dog in one municipality – and you are filing the return for yourself. Ordinary, partial, partial termination, corrective and supplementary returns; for 2027 or 2026.

This is not for you if…

… you file the return as a representative or administrator, want to declare vending machines or gaming machines, have an unfinished building, a rental house with four or more flats, or a flat in a building that is not an apartment building. The form will then stop you – we will handle such a return for you.

Before you start, have ready

  • The title deed (list vlastníctva, LV) – data on the area, type and location of the land are taken from the real estate cadastre: the name of the cadastral area, parcel number, area and type of land. The actual use of the land is not decisive.
  • For a building, the registration number, parcel number, built-up area (the footprint of the largest above-ground part without the roof overhang), number of floors and the purpose the building serves.
  • For a flat, the house registration number, flat number and floor area (all rooms including a cellar that belongs to the flat, without balcony, loggia and terrace) and any non-residential premises.
  • For co-ownership, your share as a fraction and the number of co-owners; for joint matrimonial ownership, the husband’s or wife’s birth number.
  • For a dog, the registration number from the tag issued by the municipality, its age, breed and place where it is kept.
  • Birth number (or the company’s IČO).

The return is filed with the municipality in whose territory the property lies – separately for each municipality. Don’t understand a question? Click the next to it.

It fills in the form with the data of a fictitious person from Bratislava – a garden in 1/2 co-ownership, a family house, a flat with a garage and a dog. With the sample you can download the PDF for free and see what you will get.

1

Is this return right for you?

A few short questions decide whether we can prepare the return for you here or whether it needs to be handled differently. One return is filed for one municipality – if you have properties or a dog in several municipalities, fill in the form separately for each municipality.

Are you filing the return yourself, for yourself or for your own company?*Not as a representative or administrator.

!

We will prepare a tax return filed by a representative

For a return filed by a representative or an administrator, the form also requires details of the authorised person.

Contact me

Do you also operate vending machines or non-winning gaming machines that must be declared?*

!

We will handle vending machines and gaming machines

The form does not fill in these two parts of the official form. Write to us and we will prepare the return.

Handle it for me

Does the return involve an unfinished building, a residential building with four or more flats of one owner, or a flat in a building that is not an apartment building?*For example a rental house or a two-flat family house.

!

We will assess these cases

It is not clear from the regulations where such a property belongs on the form. Tell us what it is and we will prepare the return.

Handle it for me

What kind of return are you filing?*

Partial return: give only what has changed – a property or dog was added, the type or area of land or the purpose of a building, flat or non-residential premises changed, or ownership ended (Section 99b(1)). You do not list the remaining properties – but you may also file a full return with all of them. You pay only for properties that are in the return.

Partial termination return: give only what you have lost (you sold a property, the dog died). For each item you enter the date it ended – the tax liability ends on 31 December of the year in which ownership, administration, lease or use ended (for an auction, on the last day of the month; for a dog, on the last day of the month it ended).

Fill in the corrective return completely – with all properties, as if you were filing for the first time. It can be filed only within the filing deadline.

You file a supplementary return after the deadline when you want to change a return already filed. Fill it in completely. A supplementary return cannot change the intended use of a building.

For which year are you filing the return?*

2

Taxpayer and municipality

First the municipality to which you are filing the return – the municipality in whose territory the properties lie (for a dog, the municipality where it is kept). Then the details about you or your company.

Who is filing the return?*

Statutory representative (person authorised for the company)

The return for a company is signed by the statutory body. Their details go in rows 15 to 26 of the form with “štatutárny zástupca” (statutory representative) ticked (row 19).

Spouse

For joint matrimonial ownership, one of the spouses files the return. The instructions require all the other spouse’s details to be given in the note – we enter them there for you.

3

Land

Part II of the form – land tax. Give the land in the municipality according to the real estate cadastre: cadastral area, parcel number, area and type. All land in a municipality is one property (€4.95). If you do not have land, skip this step.

Land under a building is not declared. Only the unbuilt part of a parcel is subject to land tax – the area built over by a building subject to building tax or flat tax is deducted from the area. A flat owner in an apartment building does not declare the land under the building. Growth on land is not taxed. For a register E parcel, the type of the overlapping register C parcel applies.

4

Buildings

Part III – building tax (family house, cottage, garage, farm building and the like). Each building is a separate attachment and a separate property (€4.95). A flat in an apartment building does not belong here – it belongs in step 5. If you do not have a building, skip this step.

5

Flats and non-residential premises

Part IV – tax on flats and non-residential premises in an apartment building. An apartment building is a building in which more than half of the floor area is intended for housing and which has more than three flats; flats and non-residential premises are owned by individual owners. Each flat (with its non-residential premises in the same building) is one attachment and one property (€4.95); non-residential premises on their own without a flat also count as one. If you do not have a flat, skip this step.

6

Dog

Part V – dog tax. This step is optional and free. A dog older than 6 months is subject to tax. A dog kept for scientific and research purposes, a dog in a shelter, a dog with special training (for example a guide dog) owned or used by a holder of a card for a person with a severe disability, and a dog of a displaced person with temporary protection (odídenec) are not. If the municipality has introduced the dog tax, a return is filed.

Bratislava: the dog tax return is filed with the local office of the borough where the dog is kept – not with the City Magistrate. The dog therefore goes on a separate return.

7

Tax reductions and exemptions

Annex to Section 17(2) and (3) of the Act. You only mark that you fall into a category – the form calculates nothing. A reduction or exemption applies only if the municipality has introduced it in its by-law (VZN); whether it grants it and at what rate, you will find in the municipality’s by-law.

The claim is made in the return within the filing deadline – otherwise it lapses for that period (Section 17(7)). A reduction or exemption for older persons for residential buildings, flats and garages (Section 17(3)(d) and (e) – including non-residential premises in an apartment building used as a garage) is deemed claimed on reaching the age of 62 or a higher age set by the municipality – you do not need to file a return because of age; this applies only if the municipality has it in its by-law. For land (Section 17(2)(k)) this does not apply – it must be claimed in the return. If you claim an exemption for a building or flat, also give the exempt area in step 4 or 5. A registered social enterprise (Section 17(2)(m), (3)(g)) has a reduction in the law, but the form has no field for it – state it in the note for the municipality in step 8.

First add land, buildings or flats – the options that belong to them will then appear here.

For land (Part II)

For buildings (Part III)

For flats and non-residential premises (Part IV)

8

Completion and filing

Check the summary on the right and download your finished return. Sign it at the declaration on page 2 and file it with your municipality.

Where to file it

Select a municipality in step 2 – this will show where to file the return.

How to file it

On paper

  1. Print all pages of the PDF – it is the official form, already filled in.
  2. Sign it on page 2 at the declaration.
  3. Send it by post or hand it in at the municipal (town) office.

Electronically via slovensko.sk

  1. It works if the municipality has an electronic service. The submission must be authorised – with a qualified electronic signature, for example through an ID card with a chip.
  2. Copy the data from the PDF or attach the PDF to the submission.
  3. A plain email without a signature must be supplemented with a signed letter within 5 working days, otherwise it is treated as not delivered (Section 13(5) and (6) of the Tax Code).

A company or sole trader does not have to file the property tax return with the municipality electronically – compulsory electronic communication (Section 14 of the Tax Code) applies towards the tax administration, not the municipality.

Select the year and type of return in step 1.

Fines – for information

For failing to file a return on time, the municipality may impose a fine of up to the amount of the tax, at least €5 and at most €3,000; if you do not file the return even after the municipality’s request, at least €10 and at most €6,000. If a fine is imposed after a request, the fine for late filing is no longer imposed (Section 155(3)). A fine of up to €3 is not imposed (Section 155(11)). If the municipality increases the tax compared with the return after an inspection, a fine of 10% of the difference is imposed, for a supplementary return 5% (Section 99d(6) and (7) of the Local Taxes Act).

0 % Properties in the return 0
How it works

Property tax return for 2027 without needless paperwork

1

Answer the questions

The form works out whether we can prepare the return for you – you file it for yourself, with no vending machines or special buildings – and what kind of return it is: ordinary, partial, termination, corrective or supplementary.

2

You describe your properties

Land according to the title deed, buildings, flats and non-residential premises, and possibly a dog. For co-ownership you enter your share as a fraction.

3

The form recalculates the areas

The land under a building is deducted, the area according to your share is recalculated, and buildings and flats are rounded up to whole square metres – exactly according to the Ministry of Finance instructions.

4

Download and file

For €4.95 per property you get the completed official form as a PDF with all attachments. The dog is free. You sign it and file it with your municipality.

Who files a property tax return

Property tax has three parts: land tax, building tax and tax on flats and non-residential premises in an apartment building. It is paid by the owner – for co-ownership each co-owner according to the size of their share, for joint matrimonial ownership both spouses, although one of them files the return. The tax period is the calendar year and what counts is the situation on 1 January. The tax is assessed and administered by the municipality in whose territory the property lies; rates and exemptions are set by each municipality in its by-law.

You file a return when a tax liability arises – for example, a property bought in 2026 is declared for 2027, because the liability arises on 1 January of the following year. When something changes, you file a partial return: a property or dog was added, the type of land or the purpose of a building changed, or ownership ended (partial termination return). You correct an error in a filed return with a corrective return within the deadline, later with a supplementary return. For inheritance and auction during the year, the deadline is 30 days from the date the liability arises.

The filing deadline is 31 January; if it falls on a Saturday, Sunday or public holiday, it moves to the next working day. For 2027 that is Monday, 1 February 2027. The official form is one common form for land, buildings, flats, dogs, vending machines and gaming machines – this tool fills in the first four.

If you are a sole trader, besides property tax you also file the type B income tax return online and, for company cars, motor vehicle tax. If you have only employment income, the type A return is enough.

What the form contains and what it does not

The return form has no field for the tax, the rate or the value of the land in euro. The taxpayer enters only data – areas, types, numbers. The tax is calculated and assessed by decision by the municipality. That is why this form does not calculate it either. The law sets only basic rates (for land 0.25% of the land value, for buildings and flats €0.033 for each m², including any part of one) and municipalities adjust them by by-law – so you find out the actual amount of tax from the municipality’s tax assessment decision (Section 99e(1)).

The form, by contrast, sets out exactly how areas are entered: for land, the area according to the co-ownership share with at most two decimal places; for buildings and flats, the built-up or floor area rounded up to whole square metres. For land with a building on it, the area after deducting the built-up area is given. This is exactly what the form does for you.

FAQ

Frequently asked questions about property tax online

How much does it cost?

Filling in the form and the preview are free. You receive the completed PDF form and the AI assistant’s help after paying €4.95 per property: all land in a municipality counts as one property, each building is one, a flat together with the non-residential premises in the same building is one (non-residential premises on their own without a flat also count as one). The dog is free; a return with only a dog is without payment. If you add a property later, you pay only for it.

By when must the return for 2027 be filed?

By Monday, 1 February 2027. The statutory deadline is 31 January, but in 2027 it falls on a Sunday, so it moves to the next working day. For inheritance and auction during the year, the deadline is 30 days from the date the tax liability arises.

Why doesn’t the form calculate the tax?

The form has no field for the tax or the rate, and the tax is not a binding amount in the return. The municipality assesses it by decision based on the situation as at 1 January and under its own by-law (rates, land values, reductions and exemptions). The form collects only the data the official form asks for.

Do I pay tax on the land on which my house or apartment building stands?

For land you pay only for its unbuilt part. The area built over by a building subject to building tax or flat tax is not subject to land tax – the form deducts it from the parcel area. A flat owner in an apartment building does not declare the land under the building.

I am a co-owner. What do I write on the form?

You file the return for your own share: the land area according to the size of your share with at most two decimal places, and the built-up area of a building and the floor area of a flat according to your share, rounded up to whole m². If you are authorised to file the return also for the other co-owners (“určený dohodou”, designated by agreement), the whole area is given. You enter the share as a fraction; only the recalculated area goes on the form.

Do I have to file a return every year?

The law requires a return to be filed when a tax liability arises and a partial return when things change (new property, change of type or purpose, end of ownership). In our interpretation of the law, if nothing has changed, no new return is filed and the municipality assesses the tax according to the last one. If you are unsure, check with the municipal office.

I have properties in several municipalities.

The return is filed with the municipality in whose territory the property lies – separately for each municipality. Fill in the form separately for each municipality; the price and the key are per return.

Where do I file the return in Bratislava and Košice?

In Bratislava the property tax return is filed with the Bratislava City Magistrate (Primaciálne námestie 1, 814 99 Bratislava); the dog tax return with the local office of the borough. In Košice, with the Košice City Magistrate (Trieda SNP 48/A, 040 11 Košice) – both property and dog. In other municipalities, with the municipal (town) office.

Can I file the return electronically?

Yes, via slovensko.sk, if the municipality has an electronic service – the submission must be authorised (qualified electronic signature, for example an ID card with a chip). A plain email without a signature must be supplemented with a signed letter within 5 working days. A company or sole trader does not have to file electronically – that obligation applies towards the tax administration, not the municipality. A return signed on paper is always valid.

Do you store my data?

No data from the return. A return in progress is remembered only by your browser. It goes to us only briefly while we produce the PDF, and is discarded immediately. We keep only what you enter when ordering (billing details, email, identification of the properties and variable symbol), and conversations with the AI assistant: we keep their transcript for three years and our accountant also reads it so that we can improve the service.

Terms and conditions of the Property Tax Return Online service

Valid from 11. 10. 2026

1. Service provider

MATU.SK s. r. o., Sabinovská 362/5, 821 03 Bratislava, IČO 50 756 893, DIČ 2120466810, registered in the Commercial Register of the Bratislava III Municipal Court, Section Sro, Insert No. 132609/B. Not a VAT payer. Contact: uctovnictvo@matu.sk, +421 904 343 950.

2. What the service is and is not

  • An online form in which you fill in your own property tax and dog tax return – a return, partial return, partial termination return, corrective or supplementary return – for one municipality. Filling in the form is free.
  • For the price you get the completed official form as a PDF and the help of an AI assistant while filling it in. We do not provide an XML file for electronic filing.
  • The service is not tax advice. We do not check your data or the finished return, we do not calculate the tax, and we do not file the return for you. The tax is assessed by the municipality by decision.

3. Order, price and payment

  • The contract is concluded when you fill in the billing details, confirm these terms and submit the order using the Continue to payment button.
  • The price is €4.95 for each property in the return and is final. For this purpose a property means: all land in a municipality together, each building, each flat together with the non-residential premises in the same building; non-residential premises on their own without a flat. The dog tax is free; if the return contains only a dog, no payment or key is needed. If you enter a key from a previous payment, you pay only for properties that were not in it (valid only for the same person, municipality and year). You pay by bank transfer (QR code) with the stated variable symbol. After placing the order you will receive a proforma invoice by email.
  • When the payment reaches our account, we will email you the download key and the invoice. An unpaid order costs nothing and does not commit you to anything.

4. Download key

The key is valid for you (birth number, date of birth or IČO), the municipality, the tax period and the properties you paid for. With it you can download the return repeatedly, including after correcting other data. If you change the list of properties, you will receive the key for the new list after paying for the new properties. Do not give the key to anyone.

5. Your responsibility

You fill in the return yourself, so we are not responsible for its accuracy. You are responsible for the data being true and complete and matching the title deed and other documents, for the form being suitable for your case, and for filing the return with the municipality on time. The explanations and the AI assistant’s answers are an aid, not professional advice – the AI assistant may be wrong. We are not liable for fines or other consequences arising from your data or from failing to file the return on time.

6. Our responsibility

For the PDF matching the data you entered and for the recalculation of areas from them being in line with the instructions for the form. If the error is in our recalculation or in the file, we will correct it free of charge; if that is not possible, we will refund the price.

7. Test version

The PDF is for now on the Ministry of Finance form template (MF/013135/2023-726) and carries the words working version on every page; we do not provide an XML file. You buy it knowing that this is a test version. When we launch the final version, you will download the return again with the same key, without further payment.

8. Withdrawal from the contract

As a consumer, you may withdraw from the contract without giving a reason within 14 days. However, the PDF is digital content that we make available immediately after payment. In the order you therefore expressly request that it be made available before this period expires and acknowledge that by sending the key you lose the right to withdraw. Until we send the key, you can withdraw by e-mail and we will refund the amount paid within 14 days.

9. Complaints

If the PDF lacks the required elements of the form or contains an error in our recalculation, write to uctovnictvo@matu.sk and describe what is wrong. We will handle the complaint without undue delay, within 30 days at the latest – by correcting it or, if that is not possible, by refunding the price. An error in the data you entered is not grounds for a complaint.

10. Your data

  • Your draft return is remembered only by your browser. The data from the return come to us only for a moment while the PDF is produced and are then discarded.
  • When you place an order we keep your billing details, email, the identification of the properties (registration numbers, parcels, flat numbers), the name of the municipality and the variable symbol – we need them to match the payment, send the key and issue an invoice, which we must archive by law. The birth number and IČO are not stored.
  • The conversation with the AI assistant is processed by the AI provider. We keep its transcript for three years, and our accountant also reads it so that she can improve the service. Do not write more in it than necessary.
  • More in the Data protection (GDPR) section.

11. Disputes and final provisions

The contract is governed by Slovak law. Please contact us first with any concerns. If we do not resolve your complaint to your satisfaction, you may, as a consumer, contact the Slovak Trade Inspection (Slovenská obchodná inšpekcia, soi.sk), which also handles alternative dispute resolution. We may amend these terms; an order that has already been paid for is governed by the terms in force at the time of the order.