Th e issue of land taxation is currently often neglected in scientifi c articles despite the existence of the land taxation and property taxes in most countries of the European Union. Th is paper deals with a specifi c property tax in the Czech Republic -the tax on the acquisition of immovable property. Th e aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classifi cation in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.