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Mortgage for investment property — what's different

Buying a flat to rent out can be a great investment, but banks have stricter rules for these mortgages. Here's everything you need to know.

Key difference: own residence vs. investment

The bank distinguishes whether you're buying for yourself (personal mortgage) or to rent (investment mortgage). Consequences:

How the bank calculates qualifying income

Two approaches:

Ask the bank explicitly which approach they use — the difference can be 1–2 million CZK in qualifying amount.

Rental yield: what to aim for

Gross rental yield = annual rent ÷ property price. The Czech market 2026:

Net yield (after taxes, expenses, vacancy) is roughly 60–70 % of gross. So Prague net is around 2.5 %, smaller cities around 4 %.

Rental income tax

Rental income is taxed at 15 % (personal) or 21 % (s.r.o. structure). You can deduct:

Mortgage interest is NOT deductible from rental income (changed in 2021).

When investment property pays off

Use our investment calculator to model. Rule of thumb: investment makes sense if cash flow is positive after mortgage payment, or net yield exceeds 4 %, or you believe in price appreciation 5 %+ annually for 10+ years.

FAQ

Can I claim mortgage interest as expense against rental income?

No. Since 2021, mortgage interest on investment property is not deductible from rental income. You can deduct other costs (repairs, maintenance, management) or use 30 % flat-rate.

What if I move into the rental property after a few years?

Notify the bank — terms may change (lower rate available for personal mortgage). The bank can also waive early-renegotiation penalty if you switch from investment to personal.

How much down payment for investment property?

Typically 30 % (LTV 70 %). Some banks accept 25 % (LTV 75 %) for strong applicants. ČNB limits don't apply to investment same as personal — banks set their own.

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