Home » Czech Republic » Czech Republic – Property Letting

Czech Republic – Property Letting

Renting out property in the Czech Republic is a manageable undertaking for both resident and non-resident foreign owners, though it is regulated by detailed rules under the Czech Civil Code that every landlord should be familiar with before getting started. Tenancy agreements must be written, rental rates are negotiated freely between the parties, security deposits are subject to a statutory cap, and rental income is subject to Czech tax regardless of where the property owner resides. From 2025, short-term letting is entering a new era of significant legislative change.

Key facts at a glance
Item Details
Tenancy agreement Must be in writing under the Czech Civil Code; verbal agreements do not create a standard residential lease
Rent controls No general rent controls; rents are freely agreed between landlord and tenant (as of 2025)
Security deposit cap Maximum three times the monthly rent under Civil Code Section 2254(1) (as of 2025)
Notice period Minimum three months for residential tenancies; six months for indefinite-term commercial leases
Rental income tax rate Progressive: 15% up to CZK 1,676,052; 23% above that threshold (as of 2025)
Short-term letting registration Mandatory e-Turista registration system being introduced from July 2025

How does the property letting process work in Czech Republic?

The letting process in the Czech Republic begins with marketing the property and identifying a suitable tenant. Landlords typically advertise through Czech online property portals such as Sreality.cz or Bezrealitky.cz, through letting agencies, or via personal networks. Screening a prospective tenant generally means reviewing their income documentation, employment situation, and character references. There is no national tenancy register that landlords are obliged to use for standard long-term residential lettings.

The cornerstone of any letting arrangement is the tenancy agreement — known in Czech as a nájemní smlouva. Under Article 2201 of the Czech Civil Code, a lease commits the landlord to making the apartment or house available to the tenant in order to fulfil the housing needs of that tenant and, where applicable, their household members. In contrast to some common-law jurisdictions where verbal agreements may carry limited legal weight, Czech residential leases should invariably be concluded in writing to be properly enforceable and to safeguard the interests of both parties.

A well-drafted Czech tenancy agreement should address: the identities of both parties, a precise description of the property, the rent figure (listed separately from utility charges), the deposit amount, the duration of the lease, notice periods, provisions governing alterations, and the allocation of maintenance responsibilities. It is advisable to set out the rent and utility payments as distinct items in the agreement; where the contract states that utilities are bundled into the rent, the entire sum is treated as taxable income for the landlord.

Standard residential tenancy terms typically run for one year or longer. Fixed-term contracts are widespread, but if a tenant remains in occupation after the fixed term ends and the landlord takes no action within one month, the lease may renew automatically. Where a tenant continues to use the leased property after expiry and the landlord does not request its return within one month, the lease is presumed to have been renewed on the original terms, for a maximum renewed period of one year.

An important feature of Czech residential tenancy law is the asymmetry in how Civil Code provisions may be modified by contract. While commercial lease rules are predominantly non-mandatory, for residential leases the parties may only depart from statutory provisions where this is to the tenant’s advantage. In practice, this means landlords cannot use the contract to deprive tenants of their legal rights, but they may enhance those rights if they wish.


Get Our Best Articles Every Month!

Get our free moving abroad email course AND our top stories in your inbox every month


Unsubscribe any time. We respect your privacy - read our privacy policy.


  1. Prepare the property — ensure it is in a safe, habitable state, compliant with building regulations, and properly photographed for marketing purposes.
  2. Advertise — list on Czech property portals or appoint a local letting agent to handle the process.
  3. Screen applicants — request proof of income, identity documents, and references from prospective tenants.
  4. Draft a written tenancy agreement — ensure all key terms are covered in Czech (or with a certified Czech translation); engage a lawyer or notary for complex arrangements.
  5. Collect the deposit — take a security deposit not exceeding three months’ rent.
  6. Hand over the property — produce a detailed written handover protocol noting the condition of each room and any included appliances or fittings, signed by both parties. This record is essential for resolving any deposit disputes at the end of the tenancy.
  7. Declare rental income — report all rental income in your annual Czech income tax return.

What types of rental arrangements are available — long-term, short-term, and holiday lets?

Czech law draws a fundamental distinction between a residential lease (nájem bytu) and the provision of accommodation services (ubytovací služby). This distinction carries important consequences in terms of legal protection, taxation, and licensing obligations that landlords must weigh carefully before deciding how to use their property.

Under a residential lease, the landlord undertakes to make a property available to meet the tenant’s housing needs on an ongoing basis. Accommodation services, by contrast, involve providing temporary lodging to a person in a facility designed for that purpose — the defining assumption being that the occupant has their own permanent home elsewhere. Long-term residential letting is governed by the Civil Code’s residential lease provisions, which afford tenants considerable legal protection.

Short-term and holiday letting — including through platforms such as Airbnb — is treated under Czech law as the provision of accommodation services, which attract their own licensing obligations. Unlike residential letting, offering accommodation commercially requires the landlord to hold a valid business licence. This is a critical distinction: a landlord making a property available for short stays via an online platform is not simply “renting” in the Civil Code sense but operating a commercial accommodation service.

The short-term rental environment is undergoing significant transformation. Among the most consequential planned changes is the mandatory registration of all properties made available for short-term letting in the e-Turista electronic system, which will enable the Czech Ministry of Regional Development to monitor the market, track the number of operators and guests, and ensure taxes and fees are properly collected. Registration will be a prerequisite for listing a property on any online platform.

The e-Turista system was due to launch in July 2025, following a trial phase earlier in the year. Czech municipalities have been granted extensive powers to regulate short-term letting within their boundaries, including the ability to cap the number of permits issued for residential letting and to set a maximum number of days per year during which short-term lets will be permitted. These powers are particularly significant in Prague, where the short-term rental market has expanded dramatically in recent years.

Landlords considering short-term letting should also be alert to VAT implications. While rental income is generally exempt from VAT, short-term letting of real estate for periods of up to 48 hours is a notable exception to this exemption. Given how rapidly the rules in this area are evolving, it is strongly advisable to consult a Czech tax specialist before embarking on a short-term letting operation.

What rental income can landlords expect, and how are rates set?

Rents in the Czech Republic are determined by mutual agreement between landlord and tenant and are not subject to any statutory limitation; they may be set at whatever figure the parties choose to agree. Unlike certain European countries that operate formal rent pressure zones or government-published reference indices — such as Germany’s Mietspiegel system — the Czech Republic imposes no general rent controls on freely negotiated residential or commercial lettings.

However, once a rent has been agreed, the landlord cannot simply raise it at will. Although the level of rent is unregulated at the outset, any subsequent increase must follow specific legal procedures. Rent may be raised in accordance with provisions set out in the tenancy agreement, with a minimum of three calendar months’ written notice to the tenant. Where a tenant disagrees with the proposed increase, they may apply to a court to have it declared invalid.

Rental prices vary considerably across the Czech Republic, largely depending on location. Prague consistently records the highest rents, with one-bedroom apartments in central areas typically ranging from CZK 20,000 to CZK 35,000 per month as of 2025 — though these figures shift with market conditions, and landlords should consult current listings on portals such as Sreality.cz or Bezrealitky.cz for up-to-date figures. Brno, the country’s second city, has experienced rapid rental growth in recent years, while smaller regional towns and cities offer substantially lower yield levels. No official national housing body publishes binding rent benchmarks for the open private market.

Czech law places no restrictions on rent levels in commercial leases either. A separate regime applies, however, where co-operative housing is involved: in residential co-operative buildings, rents are set according to Ministry of Finance Decree No. 85/1997 Coll. on Rent Payments for Flats Built in Co-operative Flat Developments. If you own an apartment within a co-operative building, it is important to clarify the applicable rules with the co-operative before marketing the property for let.

Do landlords need to provide a furnished or unfurnished property in Czech Republic?

Czech law imposes no obligation on landlords to provide a furnished property for standard long-term residential letting. Both furnished and unfurnished arrangements are widely practised and fully accepted. In cities such as Prague and Brno, furnished and part-furnished apartments — typically including white goods such as a fridge and washing machine, and often basic furniture including a sofa and beds — are common and particularly popular with expatriates and workers on short-term assignments.

Unfurnished apartments, sometimes lacking even kitchen fittings, are more typical in the long-term Czech domestic market, where tenants commonly expect to equip the property themselves. Neither a furnished nor an unfurnished arrangement carries a different legal classification, and the tax treatment of the rental income is the same in both cases.

The condition of any furnishings or appliances included in the letting should be carefully recorded in a handover protocol at both the start and end of the tenancy. This step is especially important because the security deposit cannot lawfully be retained to cover ordinary wear and tear — such as minor floor scuffs or carpet fading. A thorough written inventory, supported by photographs, provides the evidential basis for any legitimate deduction from the deposit at the tenancy’s conclusion.

There is one tax-related consideration worth noting: if the landlord provides supplementary services alongside the letting — such as regular cleaning — the fees for such services constitute business income under Czech law and fall within the scope of accommodation services. This would require the owner to register as an individual entrepreneur. Simple furnished letting without any additional services does not give rise to this requirement.

Do you need a licence or registration to let a property in Czech Republic?

For standard long-term residential letting, no landlord licence or registration system exists in the Czech Republic. Landlords receiving rental income are required to declare it in their annual tax return, but there is no dedicated register of residential tenancies with which landlords must enrol. Unlike countries such as Ireland — with its Residential Tenancies Board — or Scotland, which operates a Private Residential Tenancy register, the Czech Republic does not require individual residential leases to be lodged with a national authority.

The position is quite different when it comes to short-term and holiday letting. One of the most significant changes being introduced to Czech legislation is the requirement for all premises offered for short-term accommodation to be registered. Such premises will be designated as “accommodation units” and entered into a register of accommodation establishments, accommodation units, and persons accommodated.

Beyond registration, providing accommodation on a commercial basis — even through an online platform — currently requires a business licence (živnostenský list) under Czech trade law. This requirement is applicable to both residents and non-resident foreign owners alike. Non-resident landlords should check with their local živnostenský úřad (trade licensing office) and review the guidance from the Ministry of Regional Development regarding the forthcoming e-Turista framework.

Landlords should also be aware that offering a residential apartment for commercial short-term letting may require a formal change of use from the local building authority if the property is designated solely for residential purposes. The building authority may determine there is no objection where the apartment is used for short-term accommodation only to a minimal degree and the landlord also uses it as their own residence. However, this outcome is not guaranteed, and landlords would be prudent to seek confirmation from their local building authority before beginning any short-term letting activity.

How do you obtain a landlord licence or register as a landlord in Czech Republic?

For long-term residential letting with no ancillary services, there is no formal landlord licence to acquire. The primary compliance obligations are registering with the tax authorities and declaring income annually. For short-term or commercial accommodation letting, obtaining a trade licence and — once the e-Turista system is fully operational — completing the mandatory online registration are both required. The steps for each scenario are set out below.

  1. Long-term residential letting — tax registration: If you are a non-resident receiving rental income from Czech property, register with the appropriate Czech Tax Office (Finanční úřad) by submitting a tax registration form. You will be issued a Czech tax identification number (DIČ). Registration should be in place before or at the time rental income first becomes payable.
  2. Obtain a trade licence (for short-term/commercial accommodation): Apply to your local Trade Licensing Office (živnostenský úřad). Non-residents may apply in person or through an authorised representative acting under a power of attorney. You will need proof of identity (passport), evidence of a clean criminal record (apostilled where necessary), and the address of the property. As of 2025, the trade licence application fee is CZK 1,000; confirm the current amount with the official Ministry of Industry and Trade (mpo.cz).
  3. Register in e-Turista (short-term letting): All properties made available for short-term letting must be registered in the e-Turista electronic system, enabling the Ministry of Regional Development to monitor operators and guests and ensure the proper collection of taxes and fees. Registration is a mandatory precondition for listing a property on any online platform. Consult the Ministry of Regional Development (mmr.cz) for the latest information on the e-Turista system’s status.
  4. Check municipal rules: Czech municipalities hold broad powers to regulate the short-term rental market locally, including setting limits on the number of permits granted and capping the maximum number of days per year on which short-term letting is permitted. Contact your local municipality (magistrát or obecní úřad) to verify any local restrictions before advertising your property.
  5. Notify the building authority if required: If your property is registered for residential use and you intend to offer commercial accommodation, check with the local building authority (stavební úřad) whether a change-of-use consent is needed.
  6. File annual tax returns: Report all rental income in your Czech personal income tax return each year by the relevant deadline (see the tax section below for details).

What are the rules around deposits in Czech Republic?

Security deposits — referred to in Czech as kauce — are a standard element of Czech residential tenancies and are regulated by the Civil Code. Section 2254(1) expressly provides that the security deposit must not exceed three times the monthly rent, and this ceiling encompasses any contractual penalty that has been agreed upon. In practice, the amount collected most commonly equates to one or two months’ rent, though landlords may request up to the statutory maximum of three months.

Unlike the UK’s Tenancy Deposit Protection scheme or its Irish equivalent, the Czech Republic does not operate a government-backed centralised deposit protection system. Deposits are retained directly by the landlord rather than in a ring-fenced third-party account. This places a heightened responsibility on both parties to document the property’s condition thoroughly at the beginning and end of the tenancy and to maintain clear records throughout.

Utility bills are treated separately from the deposit — payments for services are not factored into the deposit calculation. The landlord is obliged to return the deposit once the tenancy ends and the apartment has been handed back in satisfactory condition. Under the Civil Code, the landlord must return the deposit no later than one month after the property has been “returned” by the tenant. Unjustified withholding of a deposit is unlawful and can be contested through the courts.

A landlord may make deductions from the deposit for rent arrears, unpaid service charges, or genuine damage to the property that exceeds ordinary wear and tear. Retaining any portion of the deposit for normal wear and tear — such as superficial floor marks or faded upholstery — is not permitted. A comprehensive written handover protocol, with photographs signed by both parties at the outset of the tenancy, is the most reliable means of substantiating any deduction when the tenancy concludes.

Who is responsible for maintenance and repairs in Czech Republic?

The allocation of maintenance responsibilities between landlord and tenant in the Czech Republic is established by the Civil Code and supplemented by Government Regulation No. 258/1995. The overarching principle is that the landlord bears responsibility for keeping the property in a habitable and usable condition, while the tenant is responsible for minor routine repairs. Structural repairs and the upkeep of shared areas generally fall to the landlord.

Minor repairs connected with everyday use of the apartment are the tenant’s responsibility. The definition of “minor repairs” is set out in Government Regulation No. 258/1995, which supplements the Civil Code. These include repairs to the apartment and its fittings, defined by the nature of the work or its cost, covering items such as floor repairs, door maintenance, lock replacement, socket and circuit breaker replacement, repairs to shut-off valves, and the replacement of siphons and seals.

Structural works and more substantial maintenance issues are the landlord’s responsibility, but tenants are required to report any damage promptly. If a tenant fails to notify the landlord in good time and the damage worsens as a result, the tenant may become liable for the entire repair cost. This principle — placing an active duty on tenants to report defects without delay — is applied across most continental European tenancy systems.

Czech law also provides a degree of flexibility for the parties: the landlord may hand over a property that is not yet in a fully habitable state to a tenant who undertakes to carry out the necessary works themselves, but this must be set out in the written tenancy agreement. The cost of those works may either be reimbursed separately by the landlord or reflected in a reduced rent until the expenditure has been offset.

Where disputes over repairs arise, landlords and tenants may seek resolution through the courts. In many cases, a formal letter from a Czech lawyer is sufficient to prompt the other party to act. Mediation or referral to a consumer protection body are additional options, though formal court proceedings remain the ultimate avenue of recourse.

How are letting agents used in Czech Republic, and what do they charge?

Letting agents (realitní kanceláře) are extensively used in the Czech Republic and can offer considerable value to landlords who are unfamiliar with the local market, the Czech language, or local legal requirements. A full-service agent will typically handle property advertising, tenant sourcing and vetting, lease preparation, and the handover process. Many agencies also offer ongoing property management — collecting rent, coordinating maintenance, and communicating with tenants — which is especially valuable for non-resident landlords overseeing their property from abroad.

There is no statutory cap on letting agent fees in the Czech Republic, in contrast to the UK, where the Tenant Fees Act 2019 prohibits most charges to tenants by agents. In the Czech market, if you choose to let a property through a real estate agent, expect to pay a fee. Most commonly this fee is charged to the landlord and amounts to one month’s rent (as of 2025), though this varies between agencies and is often negotiable. Some agents charge a percentage of annual rent rather than a flat monthly-rent equivalent. Always obtain a clear written breakdown of fees before instructing an agent.

For ongoing property management, monthly fees typically fall in the range of 8–12% of the monthly rent, though this is unregulated and varies considerably between providers. Foreign landlords engaging a management company should ensure the contract clearly defines: the scope of services provided, the fee structure, the authority to approve maintenance expenditure up to a specified limit without prior consent, and the schedule and format of financial reporting.

When choosing an agent, look for membership of the Association of Real Estate Agents (ARK CR), the principal Czech professional body for estate agents. Verify credentials and request references before signing any management contract. Since fee structures and market rates evolve regularly, confirm current figures directly with the agency and consult the Czech Trade Inspection Authority (coi.cz) if you have concerns about unfair commercial practices.

What taxes apply to rental income in Czech Republic?

Income derived from real estate, including rental income, is subject to personal income tax in the Czech Republic and must be included in the landlord’s annual tax return alongside any other income. Individual income is taxed on a progressive basis at rates of 15% and 23%. The 15% rate applies to the portion of the tax base up to 36 times the average annual wage — CZK 1,676,052 in 2025 — while the 23% rate applies to any amount above this threshold.

Landlords can reduce their taxable rental income through allowable deductions. Individuals may choose between claiming actual expenses incurred or applying a flat-rate cost deduction of 30% of gross revenues, subject to a maximum of CZK 600,000. Tax depreciation, mortgage interest, maintenance costs, and other operational expenditure incurred in generating, securing, and maintaining taxable income can also be deducted. For most smaller-scale landlords, the 30% flat-rate option is the most straightforward, as it requires no itemised record-keeping of individual expenses.

Rental income from property located in the Czech Republic constitutes Czech-source income. Non-resident individuals are generally taxed in the same manner as residents, unless they are resident in a state outside the EU or EEA. In that case, Czech tenants may be required to withhold tax at 10% if certain conditions are met. Non-residents from countries outside the EU/EEA that have not concluded a double-tax treaty or an information-exchange agreement with the Czech Republic face a steeper withholding tax rate of 35%.

While rental income earned in the Czech Republic is taxable locally, double-tax treaties are likely to be of benefit to non-residents by preventing the same income from being taxed twice in two jurisdictions. The Czech Republic maintains an extensive treaty network; check the Czech Financial Administration (financnisprava.cz) for the current list of treaty partners.

There are three filing deadlines for the annual personal income tax return: 1 April for those filing in paper form, 1 May for those filing electronically, and 1 July for those represented by a registered tax adviser. Non-residents must file their property tax return by 31 January, with property tax payments generally falling due around 31 May. Landlords should also note that annual property tax was increased significantly from 2024, with local multipliers still determining the precise amount payable by individual owners.

Given the complexity of the tax position for non-resident landlords — particularly regarding treaty relief, withholding obligations, and deductible expenses — engaging a local Czech tax adviser is strongly recommended. Refer to the Czech Financial Administration or the Chamber of Auditors of the Czech Republic for referrals to appropriately qualified tax professionals.

What are the rules around ending a tenancy or evicting a tenant in Czech Republic?

The Czech Civil Code affords residential tenants substantial protections when a tenancy is being brought to an end, making this an area where landlords must act with care and in strict compliance with the law. The three-month notice period for terminating a residential lease is categorically established in statute — whether termination is sought before a fixed term has run its course or where no termination date has been specified, three months’ notice is required.

For indefinite-term commercial leases, the notice period is longer. Where a commercial lease has been entered into for an indefinite term, either party may terminate it on six months’ notice, or on three months’ notice if a serious ground for termination exists.

A landlord may give three months’ notice to end a residential tenancy on a range of grounds set out in the Civil Code. These include: the tenant seriously breaching their obligations under the lease; the tenant having been convicted of an intentional criminal offence directed at the landlord, a member of their household, or another resident of the building; the property needing to be vacated due to a public interest reason that renders continued occupation impossible; or other comparably serious grounds. For indefinite-term residential leases, additional grounds include the landlord requiring the apartment for their own use or for a spouse.

In cases of gross breach by a tenant, the landlord may be entitled to terminate the lease immediately and without notice. This applies where the tenant is significantly in arrears with rent or service charges, uses the property in a manner contrary to its agreed purpose, or sublets without the landlord’s consent.

Tenants retain the right to contest a termination notice in court. The law permits the tenant to file a legal challenge to the validity of a notice within 60 days of receiving it; provided such a challenge is lodged within that period and the court has not reached a final determination, the tenant may not be required to vacate. In comparative terms, Czech tenancy law offers moderate protection to residential tenants — more robust than many common-law systems but less restrictive for landlords than, for example, German law, where arranging substitute accommodation for a departing tenant may be a precondition of an eviction order. Landlords should always take legal advice before serving a notice to ensure the correct procedure is followed precisely.

What should expat landlords know about managing property remotely in Czech Republic?

Managing Czech property from abroad is entirely workable but demands advance planning, especially with regard to legal representation, tax compliance, and day-to-day maintenance. Contracts, powers of attorney, and official authorisations must all conform to Czech legal requirements, and even minor irregularities can delay or derail official processes. A power of attorney (plná moc) granting a representative in the Czech Republic authority to act on the landlord’s behalf in property matters is strongly advisable for any non-resident owner.

A common problem arises when a power of attorney omits mandatory Czech legal language, causing the relevant authority to reject the submission and restart any applicable waiting period. Any power of attorney should be drafted or reviewed by a Czech lawyer; if executed outside the Czech Republic, it should be appropriately apostilled and accompanied by a certified Czech translation. All submissions to official Czech bodies must be in Czech or supported by certified translations, and where a landlord does not speak Czech during a notarial act, a sworn interpreter is legally required to be present.

On the tax front, non-resident landlords earning rental income from Czech property must register with the Czech Financial Administration and file an annual personal income tax return. Non-residents are liable to tax only on income sourced in the Czech Republic. Depending on the landlord’s country of tax residence, a double-tax treaty may provide relief, but the obligation to file a Czech tax return typically persists even where treaty relief is being claimed.

Engaging a reputable Czech property management company is the most practical solution for routine operational matters. A competent manager will collect rent, coordinate maintenance, liaise with tenants, and provide regular financial reports — relieving the landlord of the need to be present for day-to-day matters. The management contract should clearly define the scope of services, set out expenditure approval thresholds for maintenance decisions, establish a procedure for major decisions such as significant repairs or changes to tenancy arrangements, and specify a regular reporting timetable.

There are no restrictions on transferring rental income earned in the Czech Republic out of the country — as an EU member state, the Czech Republic operates under free movement of capital rules. Rental income received in Czech crowns (CZK) can be remitted abroad, though currency conversion costs and bank charges should be factored into any yield calculations. Maintaining thorough records of all income received and expenses paid is essential, as these will be required for both the Czech tax return and potentially for a tax return in the landlord’s country of residence.

Frequently Asked Questions

Can a non-resident own and let property in Czech Republic?

Foreigners are entitled to purchase property in the Czech Republic, though ownership does not confer any residency rights. Non-residents may own and let property without restriction. Rental income arising from Czech property is taxable in the Czech Republic regardless of the owner’s country of residence, and non-resident landlords must register with the Czech Financial Administration and submit annual tax returns. A double-tax treaty between the Czech Republic and the landlord’s country of residence may help reduce the overall tax liability.

Do I need to use a local letting agent to let my property in Czech Republic?

There is no legal obligation to use a letting agent for long-term residential letting in the Czech Republic. That said, for non-resident landlords or those unfamiliar with Czech law and the Czech language, a local agent or property manager provides tangible practical benefit — covering advertising, tenant vetting, lease preparation, and ongoing property management. For short-term or holiday letting, an agent with up-to-date knowledge of the e-Turista registration regime and local municipal permit requirements is particularly useful given the pace of regulatory change.

Is there rent control in Czech Republic?

Rents are agreed freely between landlord and tenant and are not subject to any statutory restriction; they may be fixed at whatever amount the parties agree. The Czech Republic has no rent pressure zones or statutory rent caps for privately negotiated lettings. However, once a rent has been set, the landlord must comply with prescribed procedures for any subsequent increase, including giving the tenant at least three months’ notice; the tenant retains the right to challenge any increase in court.

What is the maximum security deposit a landlord can charge in Czech Republic?

Civil Code Section 2254(1) expressly stipulates that the security deposit must not exceed three times the monthly rent, a ceiling that also covers any contractual penalty included in the agreement (as of 2025). In practice, one to two months’ rent is the most typical deposit amount. Unlike the UK and Ireland, the Czech Republic has no centralised deposit protection scheme — deposits are held directly by the landlord rather than in a protected third-party account.

How is rental income taxed for a non-resident landlord in Czech Republic?

Income from Czech real estate is classified as Czech-source income, and non-resident individuals are generally subject to the same tax rules as residents (as of 2025). The progressive income tax rate is 15% on income up to CZK 1,676,052 and 23% on income exceeding that threshold. Non-residents from countries outside the EU/EEA that do not have a double-tax treaty with the Czech Republic may be subject to withholding tax arrangements. Consult the Czech Financial Administration and a qualified local tax adviser for current rules.

Do I need a licence to let my property on Airbnb in Czech Republic?

Yes. Providing short-term accommodation on a commercial basis — including through platforms such as Airbnb — currently requires a business trade licence (živnostenský list) under Czech law. From mid-2025, all properties offered for short-term letting must additionally be registered in the mandatory e-Turista electronic system, and this registration is a precondition for listing the property on any online platform. Check current requirements with the Ministry of Regional Development and your local municipality, as the rules in this area continue to evolve rapidly.

What notice must a landlord give to end a tenancy in Czech Republic?

The statutory minimum notice period for terminating a residential lease is three months, and the notice must be given in writing. This requirement applies whether the tenancy is fixed-term or open-ended. For indefinite-term commercial leases, a six-month notice period applies in the absence of a qualifying serious reason. Landlords must also be able to point to one of the legally prescribed grounds for termination; if they cannot, a tenant may challenge the notice in court within 60 days of receiving it.

Can I let my Czech property without speaking Czech?

There is no legal prohibition on a non-Czech-speaking landlord letting property in the Czech Republic, but there are significant practical considerations to bear in mind. If a landlord does not speak Czech during a notarial act, a sworn interpreter is legally required to be present. Tenancy agreements and formal correspondence should be drafted in Czech or accompanied by certified translations, and any power of attorney must adhere to Czech legal formatting requirements. Non-resident landlords are strongly advised to engage a bilingual lawyer or property manager to handle all official documentation and interactions with authorities.