Daň z příjmu z pronájmu

Rental income in the Czech Republic is taxed under § 9 of the Income Tax Act as 'income from rent' (příjmy z nájmu). Landlords have two options: deduct actual costs, or take a flat 30% deduction without itemized receipts.

The taxable amount is then taxed at 15% (up to 1.6M CZK) or 23% (above). As a renter, this doesn't affect you directly. But if your landlord asks for cash-only payments to dodge taxes, that's a yellow flag, you have less paper trail if something goes wrong.