Tax Liability and Trade license

Are you using web services (such as Airbnb, Booking, Trivago, Roomorama, VRBO) to provide a flat or a house in the City of Prague for use by tourists ("shared" accommodation)? If so, then legal obligations apply to you too!


Tax Liability

If you provide your property for a fee to third parties, it is your responsibility to pay taxes on income of natural or legal persons
and, and where applicable, social security and health insurance contributions.

For more detailed information on personal income tax, please visit:

For more detailed information on corporate tax, please visit:

For more detailed information on tax assessment of the obligations of accommodation service providers:


Trade License

The activity consisting of the provision of accommodation for remuneration even in residential and family houses, if it is operated
in a business manner (i.e., on one’s own behalf, on its own responsibility, in order to obtain profit), can only be performed
on the basis of a trade license.

For more information, please visit: