Rental Tax Calculator

Calculate income tax on rental property income under Section 9 of the Income Tax Act. Compare flat-rate vs. actual expenses.

How rental taxation under Section 9 works

Rental property income is taxed under Section 9 of the Income Tax Act. The taxpayer can choose between actual expenses or flat-rate expenses of 30% of income (max. CZK 600,000).

Deductible actual expenses include: property depreciation, mortgage interest, insurance, repairs and maintenance, management fees, property tax and other operating costs.

The tax rate is 15% for a tax base up to CZK 1,935,552 annually (48x average wage) and 23% for the portion of the tax base exceeding this threshold.

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Rental tax calculator: calculation and FAQs

On this page you will find a calculator to work out tax on rental income. For an accurate result, enter your annual rent income, choose either lump sum or actual expenses, and if relevant add your share when renting together with another person. If you have multiple apartments, add up income and expenses across all rentals. Treat the result as indicative, always compare the final approach with your contracts and accounting records.

For actual expenses, include only items that are demonstrably related to letting the apartment or house. Typical examples are repairs and maintenance, insurance, management fees, interest on a property related loan, small equipment and administration. Separate rent from service charge payments, rely on what you can document with invoices and statements. Accurate inputs are essential for a meaningful calculation.

The choice between lump sum and actual expenses depends on your cost structure and the length of the rental period in the year. Try both options and compare the outcome. To stay organized, keep a running record of income, tenants and payments. Grento can help you track units, contracts, payments and reminders, handle service charge settlements, and keep a clear overview of your entire portfolio.

How to use the rental tax calculator step by step?

Prepare the annual total of rent received and a list of expenses. In the calculator, first enter income, then choose lump sum or actual expenses and fill in the required fields. If you rent together with another person, enter your share. Finally, compare the options and save the result with your records.

What counts as allowable expenses when renting an apartment?

These usually include costs for repairs and maintenance, property insurance, management fees, interest on a loan related to the rental, small assets, advertising and administrative costs. Always base your entries on invoices, contracts and bank statements. Include only what is demonstrably related to the rental.

When should I choose lump sum expenses and when actual expenses for rentals?

A lump sum makes sense if your real costs are low and you do not want to keep detailed records. Actual expenses are worthwhile when you have significant costs for maintenance, insurance or financing. Do an indicative calculation of both options and keep the one that works better based on your documentation.

How to handle multiple properties and tenants in the calculation?

Add up income and expenses across all rented units, while keeping records for each property separately to control payments and service charge settlements. Make sure you do not count the same item twice and that you have clear proof for each cost. Reflect any shares between co owners before summing.

What documents should I prepare before calculating rental tax?

Have your lease agreements, a list of received payments, bank statements, invoices for repairs and services, an overview of insurance and management fees, and documents for any loan. With complete documentation you will get a more accurate result and it will be easier to choose between lump sum and actual expenses.