Pay taxes, fees and insurance levies

Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information. In general, the money you earn as a host on Airbnb is considered taxable income that may be subject to different taxes like income tax, VAT, health insurance and social security. 

In particular, be aware that you might need to register for VAT as an ‘identified person for tax purposes’, even if your turnover does not exceed a CZK 1,000,000 threshold in the period of twelve consecutive calendar months or less, and pay VAT also on the service fee charged by the platform. We encourage you to consult a tax advisor if you need assistance in determining whether you need to register for and charge Czech VAT. 

Additionally, some municipalities (such as Prague) require providers of accommodation services to collect and remit accommodation fees (often referred to as a “tourism tax”). 
Airbnb has partnered with an independent third-party accounting firm to provide you a free tax guide. In addition, the Czech Financial Administration published these guidelines.