Is Airbnb Legal in Czechia? 2026 Rules, Permits & Taxes

Licence required

Yes

Taxes on a stay

None

Fine for hosting without a permit

Up to CZK 1,000,000

Latest rule change

Sep 17, 2026

The rules in brief

Who needs it

Every host who provides paid stays of up to 60 consecutive days in a municipality that charges the stay fee. A host who hosts regularly for profit and adds services such as bed linen or cleaning also needs a free-trade licence (živnost) for Ubytovací služby [accommodation services].^5,6,7,8

Issued by

The municipal office where the home is; in Prague and Brno, the city district office. The trade licence comes from any trade licensing office.

Valid for

No expiry. The host reports any change to the municipality within 15 days and tells it when hosting ends.

On listings

No number needed on listings

Platform checks

None. Czechia has no registration number to show on a listing or for Airbnb to check; the Ministry for Regional Development states that no registration procedure applies anywhere in the country.

Fees

Who qualifies

• Any paid stay counts, in a hotel or in a flat, family house or other space
• The trade licence needs only age 18, legal capacity and a clean criminal record; no qualification is required
• A flat or house approved only for housing may need a building-authority change of use before it is let to tourists

How to apply

1. 1 Decide whether the hosting is a trade: regular, for profit and with extras such as linen or cleaning. If so, notify any trade licensing office for Ubytovací služby (CZK 1,000).
2. 2 Register with the municipal office where the home is, on its form, by its deadline: 30 days after starting in Prague, 15 days in Brno and Český Krumlov.
3. 3 Keep a guest book and report foreign guests to the Foreign Police within 3 working days.
4. 4 Collect the stay fee for each guest-night and pay it on the municipality's schedule.
5. 5 If the home is approved as a flat or family house, ask the building authority about a change of use.

Permit rules

No national permit or registration number

Czechia has no national licence or registration scheme for short-term rentals, so no registration number appears on an Airbnb listing. The Ministry for Regional Development states that no registration procedure applies anywhere in the country.⁵

Register with the municipality as a stay-fee collector

A host who provides paid stays must report the activity to the municipal office within the deadline in the municipality's decree: 30 days after starting in Prague and 15 days in Brno and Český Krumlov.^3,6,16,19

Trade licence for regular hosting with services

Hosting that is regular, for profit and includes hotel-type services such as bed linen or cleaning is a trade. It needs a free-trade licence for Ubytovací služby [accommodation services], which requires only age 18, legal capacity and a clean record.⁷

Trade licence notification costs CZK 1,000

Notifying a free trade at a trade licensing office costs CZK 1,000 on first entering trade.⁸

Airbnb does not collect the Czech stay fee

Airbnb's Czech hosting page tells hosts they may need to collect and pay the local fee to the relevant city department themselves. The page lists no automatic collection of Czech local taxes.²¹

EU rental-data regulation applies, but without a Czech register

The EU regulation on sharing short-term rental data applies from 20 May 2026. Because Czechia has no registration scheme, platforms have no Czech registration numbers to check or report.^5,14 Applies to: online platforms · In force since May 20, 2026

Flats and houses count as paid stays

The stay fee and its registration apply to paid stays in any space, including a flat or family house, not only in hotels and guesthouses.⁶

Housing-only flats are not approved for tourist stays

The Ministry for Regional Development holds that a flat or family house cannot simply be used for accommodation services, because that uses the building against its approved purpose. This is the ministry's published guidance, and owners dispute it in practice.¹⁰ Applies to: flats and family houses approved for housing · In force since October 2024

Change of use needs a building-authority permit

The owner of a flat should seek a change of use from flat to accommodation unit, and the owner of a family house a change to an accommodation building. The change needs a decision of the building authority and must fit the area's planning documents.¹⁰ Applies to: owners of flats and family houses · In force since October 2024

Building authorities can prohibit unapproved use

After a call to stop and a missed deadline, a building authority can issue a decision banning the unapproved use of the building.¹⁰ In force since October 2024

Occasional use alongside living there may not trigger action

The ministry notes that a building authority may find no ground to act where a flat is used for short stays only to a minimal extent and the owner still lives in it.¹⁰ Applies to: owner-occupied flats · In force since October 2024

Leases, building rules and mortgages can bar hosting

A tenant needs the landlord's permission to sublet, and building or community rules and mortgage terms may also restrict hosting, whatever the law allows.²¹ Applies to: tenants, condo owners and mortgaged homes

1. 1. Capital City of Prague

   Prague

   Prague charges the maximum stay fee of CZK 50 per guest per night under a citywide decree, and the city districts take the registrations and payments. A host registers within 30 days of starting and files a monthly statement with payment by the 15th of the following month. Prague has no extra permit for short-term rentals.¹⁶

   • Stay fee: CZK 50 per guest per night, leaving out the arrival day
   • Register with the city district office within 30 days of starting
   • Monthly statement and payment due by the 15th of the next month
   • Keep the guest book for 6 years; report changes within 15 days

2. 2. Brno

   South Moravian Region

   Brno collects the stay fee under city decree 24/2025, in force from 1 January 2026, with rates set per city district. Hosts register within 15 days of starting and pay within 25 days after each quarter ends. Brno-Útěchov is exempt.^3,17,18

   • Rate set per city district: CZK 40 per guest per night in Brno-střed, CZK 21 in Brno-Komín
   • Register within 15 days of starting to host
   • Pay within 25 days after the end of each quarter
   • Brno-Útěchov is exempt from the fee

3. 3. Český Krumlov

   South Bohemian Region

   Český Krumlov collects the stay fee under its decree 11/2023 at the national maximum of CZK 50 per guest per night. Hosts report to the town within 15 days of starting.¹⁹

   • Stay fee: CZK 50 per guest per night, leaving out the arrival day
   • Report to the town within 15 days of starting to host
   • Report any change to the town within 15 days

4. 4. Karlovy Vary

   Karlovy Vary Region

   Karlovy Vary collects the stay fee under city decree 8/2023, in force since 1 January 2024. Hosts register and file statements with the Magistrate's local fees office using the city's forms.^4,20

   • Fee set by city decree 8/2023, within the national maximum of CZK 50 per guest per night
   • Register with the Magistrate's finance and economy department, local fees section
   • Hosts file the city's monthly statement form

No night cap, and cities cannot yet set one

No national limit on rental nights exists, and municipalities have no power yet to cap nights, set zones or limit guests. A bill in Parliament would let cities regulate rentals in flats in apartment buildings by decree.^12,13

Stay fee covers paid stays up to 60 consecutive days

The local stay fee applies to a paid stay of up to 60 consecutive days with one provider, charged to a guest who is not registered as a resident of the municipality.¹

Stay fee is capped at CZK 50 per guest per night

Each municipality sets its own rate by decree, up to a legal maximum of CZK 50. The charge is counted in started days, leaving out the day the stay begins.¹

The host collects the fee from guests

The host is the fee payer to the municipality and must collect the fee from each guest. Guests under 18 and the other groups named in the act are exempt.¹

Guest book kept for 6 years

A host must keep a guest book (evidenční kniha), on paper or electronically, for each property, recording each guest's dates, name, address, birth date, ID document and the fee collected or the exemption. It is kept for 6 years after the last entry.¹

Report foreign guests to the police within 3 working days

Anyone who provides paid accommodation must report the stay of a foreign guest to the Foreign Police within 3 working days. Airbnb tells Czech hosts the same.^2,21

House book for foreign guests kept for 6 years

A host must keep a house book (domovní kniha) of foreign guests for the police to inspect, and keep it for 6 years after the last entry.²

VAT registration above CZK 2,000,000 in 12 months

A host must register for VAT once turnover exceeds CZK 2,000,000 in any 12 consecutive months. Airbnb does not charge VAT on the host's rental; that is the host's responsibility.²² Applies to: hosts above the turnover threshold

What the host still handles

• Municipal registration as a stay-fee collector, with the municipal office where the home is
• A free-trade licence (Ubytovací služby) where hosting is regular and includes services
• VAT registration once turnover passes CZK 2,000,000 in 12 months^1,6,22

• Using a flat or house against its approved purpose is a building offence: the building authority can fine up to CZK 1,000,000 and ban the use.¹⁰
• Failing to register as a stay-fee collector, to report changes within 15 days, or to keep a guest book: a municipal fine of up to CZK 500,000.⁶
• Late or short payment of the stay fee: the municipality can raise the fee, or part of it, up to three times.⁶
• Breaching the foreign-guest duties, such as notifying the police or keeping the house book: a fine of up to CZK 50,000.²

1. January 1, 2028 Proposed
   Proposed start of the eTurista register

   The ministry's September 2026 draft would bring the register into force at the beginning of January 2028, if Parliament passes it.²³

2. October 13, 2026 Not in force
   MPs' bill on the eTurista register

   MPs' bill 106 would create the register and a tool for managing the stay fee. The government opposed it in March 2026, and the bill is on the agenda of the 34th session from 13 October 2026.^11,14

3. October 13, 2026 Not in force
   Bill giving cities power to regulate rentals in flats

   MPs' bill 107 would let municipalities regulate accommodation in flats in apartment buildings by decree. The government gave a neutral opinion, and the bill is on the agenda of the 34th session from 13 October 2026.^12,13

4. September 17, 2026
   New ministry draft on the eTurista register

   The Ministry for Regional Development sent a new draft to the government comment procedure: all hosts, including those on Airbnb, would register and show a registration number on every offer.²³

5. May 20, 2026
   EU short-term rental data regulation applies

   Regulation 2024/1028 on sharing short-term rental data applies in all member states. Czechia has no registration scheme, so no registration numbers feed into it.^5,14

6. October 2025 Lapsed
   Government eTurista bill fell with the parliamentary term

   The government's bill (print 761) for the eTurista register passed its second-reading debate on 15 April 2025 but did not reach a third reading before the 2021-2025 term ended.¹⁵

7. October 2024
   Ministry guidance on tourist stays in housing

   The Ministry for Regional Development issued guidance telling building authorities how to treat accommodation in flats and houses approved for housing, including change of use and bans.¹⁰

8. January 1, 2024
   Single 12% VAT rate covers accommodation

   Czechia merged its two reduced VAT rates into one 12% rate, and accommodation services are on the list of services taxed at it.⁹

Estimate what a home could earn

1. 1. Zákon č. 565/1990 Sb., o místních poplatcích · Zákony pro lidi (Sbírka zákonů)
2. 2. Zákon č. 326/1999 Sb., o pobytu cizinců na území České republiky · Zákony pro lidi (Sbírka zákonů)
3. 3. Obecně závazná vyhláška č. 24/2025 o místních poplatcích · Statutární město Brno
4. 4. Obecně závazná vyhláška statutárního města Karlovy Vary o místním poplatku z pobytu (č. 8/2023) · Sbírka právních předpisů územních samosprávných celků
5. 5. eTurista · Ministerstvo pro místní rozvoj ČR
6. 6. Poplatek z pobytu · Portál veřejné správy (gov.cz)
7. 7. Živnostenské podnikání v cestovním ruchu · Ministerstvo průmyslu a obchodu
8. 8. Ohlášení živnosti volné pro fyzické osoby s bydlištěm na území České republiky · Ministerstvo průmyslu a obchodu
9. 9. Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024 · Finanční správa
10. 10. Poskytování ubytovacích služeb ve stavbách pro bydlení (metodické doporučení, říjen 2024) · Ministerstvo pro místní rozvoj ČR, odbor stavebního řádu
11. 11. Sněmovní tisk 106 (návrh poslanců, novela zákona č. 159/1999 Sb.) · Poslanecká sněmovna Parlamentu ČR
12. 12. Sněmovní tisk 107 (návrh poslanců, novela zákona č. 159/1999 Sb.) · Poslanecká sněmovna Parlamentu ČR
13. 13. VeKLEP: sněmovní tisk 107 · Úřad vlády ČR (ODok)
14. 14. VeKLEP: sněmovní tisk 106 · Úřad vlády ČR (ODok)
15. 15. Sněmovní tisk 761 (vládní novela zákona č. 159/1999 Sb.) · Poslanecká sněmovna Parlamentu ČR
16. 16. Poplatek z pobytu · Městská část Praha 1
17. 17. Hlášení místního poplatku z pobytu · Městská část Brno-střed
18. 18. Poplatek z pobytu · Městská část Brno-Komín
19. 19. Poplatek z pobytu · Město Český Krumlov
20. 20. Místní poplatky · Magistrát města Karlovy Vary
21. 21. Responsible hosting in the Czech Republic · Airbnb Help Center
22. 22. Czech Republic: tax considerations on short-term letting (2025 guide) · Airbnb Help Center
23. 23. Také Babišova vláda chce, aby se do eTuristy registrovaly jak hotely, tak Airbnb · Podnikatel.cz