This is what you as AirBnB host need to know about the tourist tax in Prague, called “Místní poplatek za lázeňský nebo rekreační pobyt”.
This tax is different in each city district. You need to fill a different form and file it in a different place.
Important: I am not a lawyer and I do not give legal advise in any kind, ask your lawyer or tax adviser for such.
Main points on the tax
- you need to keep a “book of guests”
- it is 15 CZK per person per night (not per bed!)
- registration is done in 15min and is easy
- you need to file a monthly form latest the 15th of the succeeding month
- needs to be paid latest the 15th of the succeeding month
- legally it is not a tax but rather a fee
How to get it done
- Check the website of Prague 1 on this subpage (or other districts) and download the form “Ohlášení k místnímu poplatku za lázeňský nebo rekreační pobyt” (link is on the right side)
- Fill the form on your computer and print it out
- Take the form, some identification document (passport/ID) and hand it in at their office (close to Lazarska tram stop) – currently they’re open only on Mondays and Wednesdays, check the website for address and opening times. Google Maps link or use databox to send it
- You will get your form back stamped and with a variable symbol “VS” for doing the monthly transfers, takes 5min in the office. I have not seen queues there.
- you’re officially registered now, congrats!
Keeping account on your guests
You are obliged to keep a journal “Ubytovací kniha” on your guests and archive it for 6 years. The journal must have following data for each stay:
- name and surname
- number of guests
- full address and country
- identification document type and number (passport or ID)
- length of stay (we use check-in date and number of nights)
- purpose of stay (e.g. tourism)
I’ve made a simple Excel sheet called “Ubytovací kniha” with that info as I was not able to find an official Ubytovací kniha in the papershops. If you want to order an official one check here or here or here or ask Google. You can also just have it on the computer as the guest signature is not obligatory.
It has the side effect of giving you more safety as your guest will show you an ID and we also have every entry signed by the guest.
Exempt are guests below 18 years and above 70 years, blind people and people with severe disabilities. Just make sure you can prove that..
Filing the reports and paying the fee
As the month is over you got to file a summary document “Hlášení k MP za lázeňský nebo rekreační pobyt”, get it from the website (link is on the right side). You fill there your full data and in the table below the time period, amount of occupied beds and days and the total payable amount. I got there e.g. “2014/07”, “25”, “25 x 6 = 150”.
You either post the form to the city, hand it in personally or use your databox (I recommend that, it costs nothing and saves you the regular walks) – databox ID of the dept. of finance of the Prague 1 is b4eb2my .
Parallel you pay the fee to the city by using their account number from the website and using the variable symbol that your received when you registered.
Distinction “ubytovaci kapacitu” vs. “lazensky nebo rekreacny pobyt”
The difference between “Místní poplatek z ubytovací kapacity” and “Místní poplatek za lázeňský nebo rekreační pobyt” is that the first one is designated only for properties which are designated for hosting (like hotels, hostels etc., “ubytovací zařízení je zkolaudováno jako ubytovací zařízení”) whilst the 2nd one is for hosting in normal apartments as it is the case with most AirBnB listings.
If you got the first one (you host in a place meant for hosting) you actually pay both fees.
Other districts of Prague
Follow the links to respective websites regarding tourist tax in other districts of Prague:
Prague 2 (form download), Prague 3, Prague 4 Prague 5, Prague 6, Prague 7, Prague 8, Prague 9, Prague 10, Prague 12, Prague 14, Prague 16
In case you are living in a different district of Prague and know how it works there please let me know, I’ll be happy to edit it here.
- Zákon č.565/1990 Sb. § 3 (4) Czech law about district fees, see bit.ly/1STq8VW or with translation bit.ly/1STq8VW
- Vyhláška č. 27/2003 Obecné informace Sb hl.m.Praha city information on enactment in Prague see bit.ly/1STqhsz or in with translation bit.ly/1MFVUa1
My personal take on paying tourist tax
On AirBnB meetings in 2016 I’ve not met a lot of people paying tourist tax (1 out of 20 is my guess), questionable also who is even declaring the income..
I assume that the tourist tax is meant to help funding the city institution for tourism and to do some statistics about tourism in Prague. Those are very likely of importance for them.
As by the low amount it probably does not contribute a lot but for sure a bit to the budget of tourist related institutions.
We’ve seen in other cities that hosting short term guests (tourists as through AirBnB) has been limited (New York, Berlin) or completely forbidden (Singapore).
Whilst the driving force behind this are most likely the hotel businesses I would expect that the tourist related institutions have an important say.
When of Prague’s 3.000 hosts only about 25 hosts pay tourist tax then I am not surprised if they will loudly support initiatives to ban
AirBnB hosting here in Prague. The hotels pay that for sure..
Let’s not give them such easy arguments to limit the sharing economy.
For me it is a safe bet that Prague’s city legislation will deal in some way or the other with AirBnB hosts and I’d like to see the outcome to be good.