Property sale tax in Czechia 2026: rules and calculator
Selling a property in Czechia is exempt from income tax if you owned it for at least 10 years (5 years if you acquired it before 2021), lived in it for at least 2 years, or use the money for your own housing. Otherwise you pay 15 % income tax on the gain after costs, 23 % on the part of income above the higher-rate threshold.
When is a property sale tax-free?
| Owned for 10 years or more | Tax-free | For property acquired from 2021; 5 years if you acquired it before 2021. |
|---|---|---|
| Your home for 2 years | Tax-free | A house or flat where you lived for at least 2 years immediately before the sale. |
| Money goes into your own housing | Tax-free | Use it for your own home, repaying a housing loan included, by the end of the year after the sale, and notify the tax office of the proceeds by the tax-return deadline for the year of the sale. |
| Inherited or gifted | Depends on the time test | Inherited from a relative in the direct line or a spouse: the years the deceased owned it count towards the 10. A gift: the 10 years start when you received it. |
| Anything else | 15 % (23 % above the threshold) | Income tax on the gain: the sale price minus the purchase price and documented costs. |
The 10- and 5-year rules are known as the time test. How the sale fits with the other taxes around a mortgaged home is covered in mortgage and taxes.
Sale parameters
What you have now, how much it will appreciate, when you sell.
Calculated from current price and growth. You can override manually if you have a specific estimate — the growth % will recalculate automatically.
0 % if you lived in the property ≥2 years or owned it ≥10 years. Otherwise 15 % on the difference between sale and purchase price (individuals). 21 % for legal entities.
What you take home
How is the tax on a property sale worked out?
The tax is charged on the gain: sale price minus purchase price minus documented costs, such as the agent's fee or invoices for improvements. Example, with round numbers: you bought a flat in 2022 for CZK 5,000,000, never lived in it and sell it in 2026 for CZK 6,000,000 without putting the money into your own housing, with CZK 200,000 of documented costs. The gain is CZK 800,000 and the tax at 15 % is CZK 120,000, assuming your total income stays below the 23 % threshold.
What if the property has a mortgage?
The sale price pays off the mortgage first, usually straight from escrow, and you receive the rest. Repaying because you sell is free once 24 months have passed since you signed the loan agreement; the steps are in selling a property with a mortgage.
What makes up your net proceeds
When selling Czech property, only one number really matters: how much hits your bank account after all deductions. This calculator computes it in 5 steps.
1. Future sale value
Based on your current price and assumed annual market growth. Growth swings a lot: in Q2 2026 older flats sold for 14 % more than a year earlier and Prague flats for 11 % more (ČBA), but long stretches of flat prices happen too. Use 3 % for a conservative estimate, 5 % for an optimistic one.
2. Real-estate fees (3 %)
Standard agent commission in Czech Republic is 3 % of sale price (sometimes 4 %). For sales over 10M Kč you can usually negotiate down to 2 %. Selling yourself via online listing saves the commission but you pay for photographer, legal services (5–15k Kč) and invest ~50 hours of your time.
3. Sale tax: 0 % or 15 %
Zero if one of the exemptions in the table above applies. Otherwise 15 % of the gain for individuals (23 % on income above the higher-rate threshold).
4. Mortgage payoff
If you have an active mortgage, the bank requires full payoff at sale. That is free once 24 months have passed since you signed the loan agreement. Before then, outside the end of the fixation, the bank may charge at most 0.25 % of the amount repaid for each started year left in the fixation, 1 % in total.
5. Net proceeds
What's left for you. If the result surprises you (in either direction), try changing the horizon or appreciation rate to see how sensitive your outcome is to assumptions.
What people ask most
When is the sale exempt from tax?
If you owned the property for at least 10 years (5 if you acquired it before 2021), lived in it as your home for at least 2 years immediately before the sale, or use the money for your own housing by the end of the year after the sale and notify the tax office. Any one of these is enough. Otherwise the gain is taxed at 15 %, or 23 % above the higher-rate threshold.
Is a sale of inherited or gifted property taxed?
It depends on how you got it. If you inherited it from a relative in the direct line or your spouse, the years the deceased owned it count towards the 10-year test; for a gift, the 10 years run only from the day you received it. The 2-year residence and own-housing exemptions apply as for any other sale.
How high are real-estate fees in Czech Republic?
Standard agent commission 3 %, sometimes 4 %. For sales over 10M Kč you can usually negotiate to 2 %. Selling without an agent saves the commission but you pay for photography, listing fees, legal services (15–30k Kč) and invest ~50 hours.
What if there's an active mortgage?
The bank requires full payoff at sale. Repaying because you sell is free once 24 months have passed since you signed the loan agreement; before that, outside the end of the fixation, the bank may charge at most 0.25 % of the amount repaid per started year until the end of the fixation, 1 % in total. Tell your bank about the sale early, because the payoff letter and the lien deletion take time.
When's the best time to sell in Czech Republic?
By season — spring and autumn have most buyers. By market — when prices rise faster than inflation and mortgage rates fall (more buyers can afford). By tax — after 2 years of living there or 10 years of ownership (then 0 % tax).
Should I sell or refinance?
If your goal is to extract equity, refinancing is often better — you keep the property (and future appreciation) and avoid sale costs. Selling makes sense if you no longer want to be a landlord, need the cash for a different purpose, or believe prices have peaked.