How to rent an apartment through Airbnb legally in 2026

Introduction to Short Term Rentals

Rentals through platforms like Airbnb have become a popular way to value investment property. However, the higher potential returns compared to a long-term lease also come with more obligations and regulations. In this article, we'll show you how to operate Airbnb legally, what to look out for, and how to maximize your profits while complying with all regulations.

Short-term rental isn't just about posting an ad. It requires the fulfillment of a number of legal requirements, from trade license to SVJ approval to correct income taxation.

Legal status of short-term rental

Accommodation services vs. rent

Short-term rental (up to 2 months) is from a legal point of view the provision of accommodation services, not a rental. This has major impacts:

Accommodation services (Airbnb):

• Business activity
• Higher tax burden
• Compulsory registration of guests
• Fee to the municipality per bed
• Less regulation of the relationship with the guest

Long-term rental:

• No trade
• Lower tax burden
• No obligations towards the municipality
• Strong tenant protection

When it comes to business

Airbnb is a business if:

• You rent regularly and repeatedly
• The activity has signs of systematicity
• You strive for profit

I one-time rental through Airbnb is income that you must declare from a tax point of view.

Business license

Required business

To operate Airbnb you need:

Free business:

• Field of study: Accommodation services
• Without professional qualification
• Registration fee: 1,000 Kč

Procedure for obtaining:

1. Filling out the unified registration form
2. Filing at the trade office
3. Notification to the tax office
4. Registration for social and health insurance

Self-employed vs. s.r.o.

Osvč:

• Simpler administration
• Flat-rate expenses: use the percentage and cap applicable to the actual activity and tax year
• Social and health insurance
• Personal guarantee

S.r.o.:

• Separation of personal and company assets
• More complex accounting
• Corporate tax, if a company is involved: apply the rate for the relevant tax year and entity
• Higher trustworthiness

For most landlords, a self-employed person is sufficient and easier.

Consent of SVJ and neighbors

SVJ

Bylaws Before starting operation, check:

• SVJ

Bylaws- Assembly resolution

• Owner's declaration

Many SVJ prohibit or limit short-term rentals. Violations can lead to:

• Fines from the SVJ
• Lawsuits
• Prohibition of activity

Bylaw change

If the bylaws prohibit short-term rentals:

• Propose a change at the meeting
• Explain the anti-disturbance measures
• Offer compensation (contribution to the fund)
• Respect the majority decision

Relations with neighbors

Conflict prevention:

• Inform neighbors about the intention
• Establish rules for guests
• Provide a contact person
• Resolve complaints immediately

Obligations to the municipality

Guest record

Where required by the current Foreigners Act, the accommodation provider must keep the prescribed guest records:

• Name and surname
• Date birth
• Address of permanent residence
• Identity card or passport number
• Duration of accommodation

Retain guest records only for the period required by the current Foreigners Act and applicable data-protection rules; do not assume a universal six-year period.

Local residence tax

Most municipalities collect a residence tax:

• Prague: use the current municipal stay-fee rate and exemptions
• Brno: 25 Kč/person/night
• Other municipalities: according to decrees

Exceptions:

• Persons under the age of 18
• Persons with a ZTP/P
• Some other categories

Reporting of foreigners

For foreign guests:

• Reporting of foreign guests where required, using the current prescribed system and deadline
• Electronic system UBYPORT
• Registration/reporting depends on the provider and current Czech Foreigners Act; do not use an EU/non-EU shortcut

Tax obligations

Income tax

Airbnb income is classified under § 7 or § 9 of the Czech Income Tax Act according to the actual activity and services, not the platform or stay length alone:

Flat-rate expenses: use only the percentage and cap applicable to the actual income category and relevant Czech tax year; verify current Financial Administration guidance.

• Simple, without recording expenses
• Income 500,000 Kč → tax base 200,000 Kč

Actual expenses:

• Necessary records
• Depreciation, insurance, energy, cleaning, Airbnb fees
• More advantageous for high costs

Social and health insurance

As a self-employed person you pay:

• Social and health contributions, if applicable: use the minimums and assessment rules for the relevant tax year and taxpayer; do not hard-code a 2026 amount

If you have a secondary activity (you have a job), you pay from your income.

DPH

VAT registration depends on the current Czech turnover rules and tax year; do not rely on a fixed 2,000,000 Kč summary.

Insurance

Property Insurance

Standard insurance may not cover short-term rentals. Check:

• Whether the activity is included
• Insurance exclusions
• Covering damages caused by guests

Liability insurance

Important insurance in case of:

• Guest accident in the apartment
• Damage to the neighbors' property
• Fire due to negligence

Airbnb insurance

Airbnb offers AirCover:

• Protection up to 1,000,000 USD
• Property damage coverage
• Liability protection
• Not a substitute for your own insurance

Practical operation

Apartment equipment

For a successful Airbnb:

• High-quality mattresses and bedding
• Fast WiFi
• Smart TV
• Basic kitchen equipment
• Cleaning resources
• Key safe or smart lock

Cleaning and maintenance

Possibilities of ensuring cleaning:

• Self-execution
• Hired cleaning service
• Cooperation with a co-host

Cleaning costs usually Kč 500-1,500 per stay.

Communication with guests

• Quick answers (ideally within 1 hour)
• Clear information about check-in
• Availability during your stay
• Troubleshooting

Pricing

Factors affecting the price:

• Season and events
• Competition in the location
• Length of stay
• Day of the week
• Reviews and ratings

Use dynamic pricing (Airbnb Smart Pricing or specialized tools).

Income and expenses

Typical income

Example of a 2+kk apartment in Prague:

• Price per night: 2,500 Kč
• Occupancy: 70%
• Monthly income: 52,500 Kč (gross)

Typical expenses

Item	Monthly load
Airbnb Commission (3%)	1,575 Kč
Cleaning (15 stays)	15,000 Kč
Energy	2,500 Kč
Insurance	500 Kč
Village fee	Kč 3,000
Small Material	Kč 1,000
Total Cost	23,575 Kč

Net income before tax: 28,925 Kč

Comparison with long-term rental

Same apartment with long-term rental:

• Rent: 18,000 Kč
• Expenses: 2,000 Kč
• Net income: 16,000 Kč

Airbnb brings higher returns, but also more work and risks.

Risks and their solutions

Seasonal fluctuations

• Low season = lower occupancy
• Solution: flexible prices, minimum stay

Property damage

• Photo documentation before and after
• Deposit via Airbnb
• Own insurance
• Careful selection of guests

Regulation and prohibitions

• Monitor legislative changes
• Prepare alternative plans
• Diversify (more platforms, medium-term rentals)

Trends 2026

Regulation in Prague

Prague is considering stricter regulation:

• Limiting the number of rental days
• Registration of accommodation providers
• Higher fees

Alternative platforms

Besides Airbnb, there are:

• Booking.com
• VRBO
• Own website
• Direct booking

Professionalization

Trend towards:

• Professional administrators
• Automation
• Higher quality services

Conclusion

Legal operation of Airbnb requires:

1. Business license - accommodation services
2. SVJ approval - review of the articles of association
3. Guest record - required only where the current Foreigners Act applies to the provider and accommodation
4. Municipal fees - local stay fee
5. Tax obligations - returns and levies
6. Insurance - extended coverage

Short-term rental can be lucrative, but requires a professional approach. Before starting, consider all aspects thoroughly and prepare yourself for the administrative burden.

> Czech-law scope and editorial note: Legal, tax, accounting, tenancy, service-charge, condominium, metrology, insurance and data-protection statements in this article refer to the Czech Republic and the rules effective for the relevant date. Figures and examples are illustrative, not legal or tax advice. Verify current rules with the relevant Czech authority or a qualified adviser.

> Czech tax clarification: Rental-tax classification, filing thresholds, rates, deductions, advances and social or health contributions depend on the actual activity, services, tax year and taxpayer. Passive rent is generally considered under § 9, while accommodation with services may fall under § 7; property count or stay length alone is not decisive. Check the current Czech Financial Administration guidance.

> Accommodation clarification: A stay length or EU status alone does not determine Czech licensing, § 7/§ 9 classification, VAT, contributions or foreigner-reporting duties. Check the actual service package, provider status, current municipal ordinance and current Czech Foreigners Act guidance.