When is the property tax due?

The property tax is paid by the person who is the taxpayer of the property tax and owns a property that is subject to property tax, as well as by the person who is the owner of a property that is not exempt from property tax, according to Act No. 582/2004 Coll. on Local Taxes and Local Fees for Municipal Waste and Small Construction Waste, as amended, and the General Binding Regulation of the City of Bratislava No. 13/2019 on Property Tax.

The taxpayer is required to pay property tax based on a legally binding decision on the assessment of the tax in accordance with § 99g of Act No. 582/2004 Coll. on Local Taxes and Local Fees for Municipal Waste and Small Construction Waste, as amended, within the deadlines specified in the decision.

Source: The City of Bratislava