| Rule | Details |
|---|---|
| Regulatory Status | Proposed / pending |
| Permit / License Required | Building re-licensing for accommodation use; national registration via eTurista incoming |
| Tax Rate | Income tax 15%/23%; VAT typically required for STR business |
| Night / Day Cap | No national cap; municipalities to gain power to set day limits |
| Minimum Stay | No national minimum |
| Penalties | Hosts up to CZK 100,000; platforms up to CZK 10 million |
| Primary Residence Required | No |
| Occupancy Limit | Municipalities to set max guests by floor area (incoming) |
Short-term rental regulations in Nationwide are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Building re-licensing for accommodation use; national registration via eTurista incoming.
Short-term rental operators in Nationwide should be aware of these tax obligations: Income tax 15%/23%; VAT typically required for STR business. Yes — VAT if turnover exceeds CZK 2,000,000; income tax applies.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: No national cap; municipalities to gain power to set day limits. Occupancy limit: Municipalities to set max guests by floor area (incoming). Minimum stay: No national minimum.
Zoning considerations for short-term rentals in Nationwide: Courts classify Airbnb as accommodation service, not residential lease. Density rules: Municipalities to gain power to set sqm-per-person limits. Insurance: Recommended (not mandated nationally).
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Hosts up to CZK 100,000; platforms up to CZK 10 million.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platforms must comply with eTurista; fines up to CZK 10 million for non-compliance.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Short-term rental regulations in Nationwide are currently under development. Rules may change as legislation is finalized. Mandatory eTurista registration with unique number on listings; guest reporting
Yes. Nationwide requires the following for short-term rental operation: Building re-licensing for accommodation use; national registration via eTurista incoming.
Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax 15%/23%; VAT typically required for STR business.
Hosts who operate without proper permits in Nationwide may face enforcement. Hosts up to CZK 100,000; platforms up to CZK 10 million.
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