Short-term rental (krátkodobý pronájem, Airbnb)
Accommodating guests for nights or weeks via platforms such as Airbnb or Booking. If the landlord also provides services (cleaning, bed linen, key handover), it is an accommodation service, i.e. an unregulated trade (volná živnost), and the income is taxed under § 7 of the Income Tax Act, including insurance contributions. A local accommodation fee (poplatek z pobytu) is paid to the municipality, and guests must be registered.
Example
An investor buys a 2+kk (two rooms plus kitchenette) with a CZK 4,000,000 mortgage at 5.00 % and a payment of CZK 23,384. Let long-term in Prague, the flat would bring CZK 20,000–26,000 a month. Short-term, at, say, CZK 2,500 a night and 18 occupied nights, he would take CZK 45,000 gross, out of which he must still pay the platform commission, cleaning, energy, the accommodation fee and tax.
In practice
A mortgage for owner-occupied housing usually does not allow short-term letting; the bank may require an investment mortgage with LTV around 70 % in line with the ČNB recommendation and often does not count Airbnb income towards creditworthiness. Find out in advance where the SVJ (owners' association) stands and what the building's articles say. If you claim the owner-occupied interest deduction on the flat, letting it via Airbnb costs you that deduction.
How it differs
A short-term guest signs an accommodation contract and has no tenant protection, unlike a tenant under a lease agreement, which establishes a tenancy protected by the Civil Code. For tax purposes, long-term letting produces income under § 9, while an accommodation service is a trade.
Related terms
In-depth guide
Calculate your own situation
Instead of abstract definitions — enter your own parameters and see the result for yourself. No registration, no form, no salespeople.