Who is required to file a tax return for rental income?
In short, all lessors of movable and immovable property. The only exceptions are employees whose taxable income (excluding income from employment) in 2024 did not exceed CZK 20,000, or persons who only have rental income that did not exceed CZK 50,000 in 2024. In such cases, you do not tax the rental income or have the obligation to file a tax return, but in practice this is an absolute minimum of cases.
Rental income is subject to income tax and is therefore reported in the personal income tax return . As a landlord, you must complete Annex No. 2 of the tax return (Calculation of the partial tax base for rental income) and add the resulting amount to the other partial tax bases.
If you are self-employed, you must submit your tax return electronically by May 2, 2025 , or by July 1, 2025 if you are filing through a tax advisor. For non-business individuals, there is also the option of paper filing, but in that case the deadline is April 1, 2025.
Calculation of rental income tax
To calculate your rental income tax, you must first telegram data determine your income and expenses.
How to determine rental income
Rental income is only the amount that the tenant pays you for the use of the property.
In the tax return filed in 2025, you will add up the rental income for the entire year 2024.
How to claim expenses
You can claim expenses either as actual expenses or as a percentage of income. The taxpayer must apply the chosen method of claiming expenses uniformly to all rented properties.
In the case of claiming real expenses, you must record and examples of companies with successful diversification strategies archive all documents about these expenses, i.e. for example, real estate agency fees, expenses for maintenance or reconstruction of the rented property, insurance, etc.
Administratively, it is simpler to claim expenses as a percentage of income . However, you do not have to record or archive any documents about expenses.
Tax rate
This income is subject to social security contributions (see below).
Example
Ms. Nováková has income from self-employment and from renting out several apartments. As a self-employed person, she had income of CZK 800,000 in 2024 and claimed flat-rate expenses of 60%, i.e. CZK 480,000. She had income from renting out CZK 2,000,000 and claimed flat-rate expenses of 30%, i.e. CZK 600,000 (which is the maximum amount of flat-rate expenses).
The partial tax base for self-employment is CZK 320,000, and for rental is CZK 1,400,000. Ms. Nováková’s tax base for 2024 is therefore CZK 1,720,000. She taxes CZK 1,582,812 at a rate of 15% and CZK 137,188 at a rate of 23%. Ms. Nováková pays insurance contributions only from income from self-employment.
Income from rental of property of co-owners and in the fax lead joint property of spouses
Not every rental property has a single owner. If the property has two or more co-owners , 2 situations may arise:
The co-owners divide the income in the amount of their co-ownership shares. All co-owners are subject to the same obligations as property owners, with each co-owner only reporting income from the rental of their share in the tax return.