| Rental | Airbnb/Booking | |
| Trade licence | no | yes — accommodation services |
| Income tax | Section 9 | Section 7 |
| Expenses | 30% lump-sum / actual | 60% lump-sum / actual |
| Obligation to file a tax return | yes | yes |
| Obligation to pay social-security contributions | no | yes |
| Obligation to pay health-insurance contributions | no | yes |
| VAT payer when turnover exceeds CZK 1 million | no — exempt | yes* |
*The first fee makes you a VAT-identified person.
Regarding VAT-identified persons , I want to stress: do not underestimate this. Over the past month, my clients have faced more and more Airbnb checks. The tax office contacts them to ask whether their Section 7 income includes Airbnb income alongside self-employment income, and requests evidence. It then has no difficulty checking the declared amount against the accommodation platform's records. Platforms are therefore cooperating far more readily than anyone might previously have expected.
That brings this topic to a close, and I hope you found my latest “mini-series” interesting. If you are unsure, do not hesitate to get in touch and we will look at it together. 🙂