Airbnb operator obligations in Prague: complete overview

Short-term rental in Prague delivers excellent returns – and a full set of legal obligations to match. From the trade licence through eTurista to your tax return. This checklist is a practical overview of everything you need to have under control. For a deeper treatment of individual topics, see the specialist articles linked below.

In nineteen years of managing more than 130 Prague flats, Investerra has navigated every regulatory change – and done so without incident. We have been through countless inspections by the relevant authorities: the municipal district office, the police, the trade licensing office, the tax office and the building authority. We know what inspectors are actually looking for.

1. Trade licence

Short-term rental to tourists is not "just letting" – it is a business. The tax authority treats it as income from self-employment under Section 7 of the Income Tax Act.

• Register the free trade "Accommodation services" at the trade licensing office.
• Administrative fee: 1,000 Kč, sorted in a single visit.
• Requirements: legal capacity and a clean criminal record.
• Declare your place of business and display the required signage – the trade licensing office checks this during inspections.

Without a licence you face a fine and potential problems during a tax inspection.

2. Registration in eTurista and guest records

From 20 May 2026, new EU-wide rules apply (EU Regulation 2024/1028). Registration in the central eTurista register is mandatory for every operator. We cover this in detail in our article Short-term rental regulations in Prague 2026: eTurista and what to do.

• Register your property in the eTurista system and obtain a unique registration code.
• Include the code in all listings – neither Airbnb nor Booking will accept a listing without a valid code.
• Maintain electronic guest records on an ongoing basis: name, nationality, arrival and departure dates.
• Report foreign nationals within 24 hours of arrival. (The old three-day deadline no longer applies.)

Records must be kept on an ongoing basis, not retrospectively. If a guest arrives on Friday evening, their details must be in the system by Saturday morning at the latest.

3. Local accommodation levy

Prague collects a local accommodation levy – and it is the operator, not the guest, who is responsible for remitting it.

• The levy in Prague: 50 Kč per person per night.
• Declare and remit the levy regularly to the relevant municipal authority.
• Airbnb collects the levy automatically in Prague and remits it on your behalf – but only if your registration is set up correctly. Otherwise the obligation falls on you.

Failure to comply with guest record-keeping and levy obligations carries a fine of up to 100,000 Kč.

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4. Income tax and VAT

We cover tax topics in detail in our article Short-term rental tax: a guide for owners. Here is a brief summary of your obligations:

• Report income in your tax return under Section 7 (income from self-employment).
• Personal income tax rate: 15%, rising to 23% on income above 36 times the average wage.
• Expenses: flat-rate deduction of 60% (up to 1.2 million Kč per year) or actual evidenced costs – utilities, cleaning, management, repairs, depreciation, platform fees.
• VAT: mandatory registration only once turnover exceeds 2,000,000 Kč in any 12 consecutive months. One or two flats rarely reach this threshold. If you are growing your portfolio, monitor turnover continuously – late registration carries a penalty.
• You pay social security and health insurance contributions as a self-employed person. The amount depends on whether this is your primary or secondary activity (alongside employment or pension).

Which method of claiming expenses is more advantageous for you depends on your specific figures. It is worth sitting down with an accountant once a year to run the numbers on both options.

5. Waste management

Waste produced by guests is not, legally speaking, ordinary household waste – even though it looks exactly the same. A short-term rental operator must enter into a contract with the municipality to use the communal waste collection system. Without a contract, your waste management is unlawful. This obligation is consistently checked during inspections by the municipal district office.

6. Television and radio licence fees

If the flat contains a television or radio, you pay licence fees for broadcasting as an accommodation operator. This is a statutory obligation regardless of whether guests actually watch the television. If you intend to play music from commercial platforms on the premises, check the OSA licence conditions.

7. Relations with the SVJ and neighbours

The SVJ cannot ban short-term rental in a building – the Supreme Court confirmed this in a ruling that has become the foundational precedent. Even so, there are several things worth having in order:

• Ensure guests respect quiet hours and the house rules.
• Inform the SVJ how you are using the unit – this prevents unnecessary conflicts and potential claims of "nuisance to neighbours".
• If the SVJ issues internal rules on short-term rental, have a solicitor check whether they are lawful. Unlawful resolutions do not formally bind you, but avoiding conflict is cheaper than litigation.
• Think long-term: a building where peace and mutual respect prevail is one guests remember and return to.

8. Insurance and safety

Standard home contents insurance and property insurance typically do not cover short-term rental to tourists. Damage caused by guests – broken furniture, a flooded bathroom – then comes out of your pocket. Make sure you have in place:

• Liability insurance for damage caused by or to a guest – either as a standalone policy or as an add-on to your existing cover.
• Insurance coverage tailored to commercial use. Consult your insurer directly; the scope of cover varies considerably between products.

Safety equipment in the flat – a working smoke detector, fire extinguisher and first-aid kit – is part of the standard that inspectors look for when they visit. Airbnb and Booking have their own safety standards that align with this practice.

Why you need to monitor obligations on an ongoing basis

Short-term rental regulation in Prague is changing faster than ever before. 2026 brought eTurista, a shorter deadline for reporting foreign nationals, and expanded powers for municipalities. Prague is considering a cap on the number of rental days for part of the housing stock – particularly in the historic centre. Any new ordinance can take effect the following month.

An operator who misses registration in eTurista or neglects to remit the accommodation levy risks a fine of up to 100,000 Kč. That is more than a month's income from an average Prague short-term rental. The cost of proper administration is a fraction of that.

How Investerra handles it

Investerra has managed more than 130 Prague flats since 2007. Owner yields run between 5–12% per year, with income split 70/30 in the owner's favour. In nineteen years we have been through countless inspections – from the municipal district office, the police, the trade licensing office, the tax office and the building authority – always without issue. The 45,000+ guest reviews show it: a well-run rental speaks for itself.

Investerra handles all the administration for you: registration in eTurista, guest record-keeping, reporting foreign nationals within 24 hours, remitting the accommodation levy, liaising with authorities. Your income is paid to your account within 5 days of the end of the month. The paperwork is not your problem.

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