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Instant rental tax calculation

The result is displayed directly on the page and you do not submit anything. If you would like us to check the calculation, use the form below.

How the calculator works

  1. It deducts flat-rate expenses of 30%, up to a maximum of CZK 600,000, or the actual expenses entered, from annual income (§ 9(4) of the Income Tax Act).
  2. It adds the other tax bases entered to the partial tax base from rent and rounds the total down to the nearest hundred Czech crowns (§ 16(2)).
  3. It applies a 15% rate to the part of the tax base up to 36 times the average wage and 23% to the part above this threshold. For 2026, the threshold is CZK 1,762,812; for 2025, it was CZK 1,676,052.
  4. If you leave the allowance selected, it deducts CZK 30,840. It displays the additional tax resulting from the rental income, i.e. the difference compared with tax without rental income.

The calculator does not offset a rental loss against other income. It does not take into account deductible items, other tax allowances or child tax relief.

Examples for 2026

Model calculations using a 30% flat-rate expense allowance and rental income of CZK 240,000
SituationRental income tax
Pensioner with an exempt pension and no other taxable income, claiming the taxpayer tax creditCZK 0 (tax of CZK 25,200 is covered by the tax credit)
Employee with an annual gross salary of CZK 600,000CZK 25,200
Employee with an annual gross salary of CZK 1,700,000CZK 33,616 (the part of the tax base above the threshold is taxed at 23%)

Anyone who does not use the taxpayer tax credit elsewhere, typically a pensioner without other taxable income, will pay no tax with the 30% flat-rate allowance on annual rental income of up to approximately CZK 293,800, i.e. around CZK 24,480 per month. However, they must still file a tax return because their rental income exceeds CZK 50,000 (§ 38g).

Parameters verified on 27. 10. 2026 in the Income Tax Act and Government Regulation No. 365/2025 Coll. For details on deadlines and exemptions, see the 2026 rental income tax guide.

Calculate rental income tax

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  • Rental income tax for 2023

    How to use the flat rental income tax calculator

    To calculate income tax on renting out a flat, you only need to know your annual rental income and whether you claim flat-rate or actual expenses. If you claim actual expenses, enter their total amount. Select whether you are the property owner and leave us your contact details. We will promptly email you your income tax calculation. Not sure whether to claim flat-rate or actual expenses? Have both options calculated and choose the one that is more beneficial for you.

  • For rental income under § 9, you may claim documented actual expenses or expenses amounting to 30% of income, up to a maximum of CZK 600,000 per year. The flat-rate allowance includes all related expenses, so no additional costs may be added to it. When claiming actual expenses, keep the records and documentation required by law; this choice does not automatically create an obligation to keep accounts. Even with the flat-rate allowance, you must keep records of income and receivables.
  • Who must pay tax on rental income from property?

    What is rental income from property?

    Rental income from property is governed by the Income Tax Act. It means income from renting out real property or flats and does not include advance payments for energy or water (although these must be settled with the tenant). It is not subject to social security or health insurance contributions; only tax at a rate of 15% or 23% is payable.

    However, if you let your property on a short-term basis, this is considered an accommodation service and different tax obligations apply.

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Our lovely receptionist Pavla receives the signed lease agreement from the tenant

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Flat-rate or actual expenses: a calculation example

This page is intended for owners with rental income under § 9. The instant calculator above uses the 2026 and 2025 tax periods. Prepare your annual income and expense documentation. Income from accommodation services is subject to a different regime.

Flat-rate or actual expenses?

With annual income of CZK 240,000, the 30% flat-rate allowance is CZK 72,000 and the partial tax base from rental income is CZK 168,000. If this part of the tax base is entirely subject to the 15% rate, this corresponds to CZK 25,200 before tax credits and deductions. With documented eligible actual expenses of CZK 100,000, the partial tax base would be CZK 140,000 and the same model calculation would be CZK 21,000. The difference in this example is CZK 4,200; this is not a guaranteed saving for every flat.

Why the result is not a complete tax return

The final tax is also affected by other partial tax bases, deductible items, tax credits and any higher tax rate. Therefore, not every rental income can automatically be taxed at only 15%. You cannot claim the basic taxpayer tax credit a second time simply because you rent out a flat in addition to being employed. When claiming actual expenses, their tax deductibility must be assessed; repayment of the mortgage principal is not automatically a tax-deductible expense.

Check the rules and limits in the Financial Administration overview for landlords (verified on 27. 10. 2026). Our guide to flat rental income tax explains the details. The model example is not a substitute for an individual tax assessment.

From tax documentation to flat management

Tax calculations are only one part of a property owner's work. If you would like to hand over tenant sourcing and the day-to-day running of your flat, compare letting through an estate agency and long-term management or guaranteed rent. Agree the specific scope of service and offer before signing the agreement.