Local Tourist Fee
Under Act 565/1990 Coll., on local fees, as amended, and under Prague General Binding Decree 18/2019 Coll., on the local tourist fee, as amended, providers of paid accommodation services are obliged to collect the prescribed fee from their paying guests and pay the fee to the municipality.
The fee must be paid by all persons who are not registered as local residents and who stay in a single accommodation facility for a maximum of 60 consecutive calendar days.
Effective 1 January 2022, the fee is CZK 50 per person per day of stay except the first day of stay. The amount is calculated as the product of the daily fee and the length of stay except the first day.
The accommodation provider’s obligations towards the fee administrator:
- The accommodation provider must register with the fee administrator within 30 days of starting the business,
- The accommodation provider must notify the fee administrator within 15 days of ending the business,
- The accommodation provider must notify the fee administrator of any change in the registration details within 15 days,
- The accommodation provider must pay the calculated fee by the 15th day of the next calendar month.
Within 15 days after the end of each calendar month, the accommodation provider may inform the fee administrator of the following details using the Local Tax Registration Form:
- The number of days spent by persons to whom paid accommodation services were provided and who are subject to the fee,
- The number of days spent by persons to whom paid accommodation services were provided and who are exempt from the fee,
- The total amount of the fee the accommodation provider must pay for the guests who are subject to the fee.
For more information, please visit:
Sanctions
The municipality may impose a fine of up to CZK 500,000 on those who obstruct tax administration and fail to meet procedural obligations of a non-monetary nature.
If not fully paid in time, the fee may be increased up to three times by the municipality.
