As of 1 January 2025 new regulations on, among others, real property tax entered into force. However, let us not get deceived by the headlines. The amended act has changed neither the deadline for filing the declaration on real property tax nor the deadline for its payment to be 31 March 2025.

As per the hitherto rules, legal persons, organisational units and companies without legal personality each year file, as up to now, no later than on 31 January, declaration on real property tax (DN-1) for a given tax year.

Due to significant changes in, among others, the definition of building and structure, exceptionally in this year the legislator has provided for a possibility to extend the deadline for filing the declaration on real property tax to 31 March 2025. However, certain requirements must be met in order to be granted the extension.

In order to benefit from the extended deadline, by 31 January 2025, the taxpayer has to file with the authority (head of commune, mayor or president) a notification on using this extended deadline.

However, the notification does not release the taxpayer from paying the tax before the deadline. The taxpayer has to calculate and pay tax instalments in January, February, and March 2025 based on the amount of tax for 2024.

Such taxpayer will be paying tax pursuant to their filed DN-1 declaration. If payments for the period from January to March turn out to be too low, the taxpayer has to pay the difference pursuant to the amount of tax for 2025 within the deadline for filing declaration for this year, meaning until 31 March 2025.