Official farmland price

The official (base) price of farmland is a price in CZK per m² that Annex 4 of valuation Decree No. 441/2013 Coll. assigns to each BPEJ code. The decree is issued by the Ministry of Finance, which amends it regularly. In the version in force from 1 January 2026 they range from CZK 1.15 to 19.79 per m². The highest price applies to BPEJ 3.03.00 (chernozems on deep loess in a warm region); the most widespread code, 7.50.11, is priced at CZK 4.04 per m².

What the price is used for

• Statutory valuation of a farmland plot under the Czech Property Valuation Act: the price equals the area times the base price adjusted by the surcharges and deductions in Annex 5 of the decree. The surcharge grows with the size and proximity of a town (up to 560% around Prague); deductions apply, for example, to plots far from a settlement. The result is at least CZK 1 per m².
• Calculating the levy for removing land from the agricultural land fund, which is based on the base price by BPEJ.
• An input to an expert valuation where a regulation requires valuation under the Property Valuation Act.

Only plots that neither the zoning plan nor a permit earmarks for non-agricultural use are valued this way. Land intended for building is valued differently, as a building plot. If a plot has no BPEJ, the average price for the cadastral area is used, provided the State Land Office (Státní pozemkový úřad) confirms it is not classified.

Watch out for

The official price is not a market price. What a field, meadow or garden actually sells for depends on the market and location; the usual price gives an estimate of market value. Treat the official price as an indicator of soil quality, not as a guide to property value.

Is land tax based on the official price?

Indirectly. The property tax base for farmland uses the average land price for the cadastral area set by a separate Ministry of Agriculture Decree No. 298/2014 Coll. It is derived from BPEJ prices but does not use the BPEJ of the specific parcel.