Tax calculatorHow much tax will you pay on your rental income?
Flat-rate or actual expenses? Enter your numbers and find out which option works out better for you. Including the deadlines you mustn't miss.
Flat rate of 30%, or actual expenses? Calculate what pays off.
Calculation for tax year 2026
Include tax-deductible rental expenses, for example repairs, insurance, the management fee, related loan interest or tax depreciation. What about repair fund contributions? +
The payment into the repair fund itself is not an expense. Only the amount the owners' association actually spends from the fund on the building's operation and repairs (per the annual statement) is deductible. Technical improvements such as insulation or a new lift are added to the apartment's cost and claimed gradually through depreciation.
The calculation is an indicative comparison of the options for rental income under § 9 of the Income Tax Act. It does not account for your other income or tax credits and does not replace individual tax advice. How we calculate +
Flat rate: 30% of income (max. 600.000 CZK a year). Actual expenses: the amount you enter. Tax base = income − expenses. Rate 15%, 23% above 36 times the average wage. Saving = the difference in tax between the options.
Income earned in 2026 is declared in 2027. The exact date may move because of a weekend or public holiday; check the Czech Financial Administration’s tax calendar.
You generally file by the end of January following the year you acquired the property or a relevant change occurred. With no changes, you do not file again every year. The tax or first instalment is usually due by the end of May.
You file in the year after the year in which the income was earned. The standard deadline is three months after the tax year ends; electronic filing after that deadline extends it to four months. Tax is payable by the same deadline.
If the return was not filed within the standard deadline and a tax adviser subsequently files it, the deadline is six months after the tax year ends. We offer preparation and filing as an additional service for our management clients.
When you don't have to file a return: an employee with other income up to 20.000 CZK a year; without employment with total income up to 50.000 CZK a year. Only under the conditions below.+
- For an employee, the 20.000 CZK limit is the sum of all income under § 7–10 (business, capital, rent, other), not just rent, and applies only with a signed taxpayer declaration with a single employer.
- The 50.000 CZK limit includes all taxable income except exempt income and income taxed by withholding.
- You always file a return when you report a tax loss or when the tax office asks you to.
Our advisor files the return for youOur tax advisor files the return for you
Alongside the management of your apartment, we also offer preparation and filing of income tax and real estate tax returns.Alongside the management of your apartment, we also offer preparation and filing of income tax and real estate tax returns.