Local accommodation fee: what Airbnb and Booking hosts need to handle

Quick answer

The payment itself is not the most important part. The most important details are: who stayed, the dates of the stay, the number of nights counted, and whether anyone qualifies for an exemption.

In everyday language, the term often used is tourist tax. However, in Czech regulations and ordinances, look primarily for the term local stay tax.

• Always verify the rate and deadline with the municipality based on the accommodation address.
• Record the data on an basis, not just at the end of the month.
• The data applies to every guest staying, not just the primary person on the reservation.
• For exempt guests, note the reason why the tax was not collected.
• At the end of the period, prepare a summary for the municipality or city.

Who pays the tax and who remits it

Two roles are often confused in practice. A guest who is not registered in the municipality is the taxpayer (the person liable for the tax). The provider of paid accommodation is the remitter (the person responsible for collecting and paying it). They collect the tax from the guest and remit it to the municipality.

Who is exempt from the fee

Exemption status is assessed individually for each guest. The law grants exemptions primarily to:

• children under the age of 18,
• holders of a ZTP/P disability card and their accompanying person,
• blind persons or persons dependent on the assistance of another individual,
• hospitalized persons, excluding those receiving spa-based rehabilitation care,
• persons caring for children at recreational or similar events,
• seasonal workers, provided their work meets the statutory definition,
• persons in certain educational, social, and crisis facilities or those engaged in rescue and recovery operations,
• specific members of security forces, soldiers, and state employees while performing official duties or work tasks at state or municipal facilities.

The municipality may introduce additional concessions or exemptions in its local ordinance. You must still record exempt guests in your register and state the reason why the fee was not collected.

How the local fee is calculated

The law counts every day of the stay that has begun, excluding the day of arrival. For a standard stay, this corresponds to the number of nights. The issue is usually not the math itself, but rather missing details about other guests or undocumented exemptions.

Example: An adult guest arrives on Friday and departs on Monday. They spend three nights at the accommodation. If they do not qualify for an exemption and the rate is 50 CZK per night, the amount included in the report is 150 CZK.

Why look up the rate using the exact address

The law allows for a maximum rate of 50 CZK. However, the actual amount, payment deadline, and required form are determined by a municipal ordinance. In statutory cities, the fee may be administered by a specific city district, so knowing just the city name is not enough.

Sources to check: Act No. 565/1990 Coll. on Local Fees, Prague – local stay fee, Prague – ordinance on the local stay fee, Brno-Medlánky – stay fee 2026.

What to set up before the first guest arrives

• Registration with the municipality: verify whether and how you need to register as a fee payer.
• Current rate: save it for the specific address, not just the city name.
• Data collection: every staying guest must fill out the form.
• Exemptions: record the reason why the fee was not collected.
• Reporting/payment deadline: note the deadline for reporting and remitting payment according to municipal rules.
• Archive: keep the guest register for six years from the last entry.

What it looks like in practice

Ideally, the record is created right at check-in—not just when you need to submit the monthly report.

Step-by-step calculation for a single booking

Two adults and a 17-year-old child are staying for three nights. The rate is 50 CZK. The child is exempt, so the two adults pay.

How it is often done using paper

In standard operations, the guest arrives, the manager gives them a paper form and a pen, the guest fills in the details, and someone collects the form later. Sometimes the form is left on a table; other times, it is sent as an illegible photo. Note that for statutory record-keeping, you do not need to use a separate form for every single guest; however, you do need complete details for each person.

The paper-based process usually looks like this:

1. the manager prints the forms,
2. each staying guest is recorded on the form or in a chart,
3. the host or cleaner collects the forms later,
4. the data is transcribed into a spreadsheet, a guest register, or municipal records,
5. at the end of the month, the nights and exemptions are tallied up manually.

Sample paper form for guests

This sample combines data useful for standard operations. It is not an official municipal form. A signature and nationality may be required for other records—such as when accommodating a foreign national—but the statutory scope of the local fee registry is more limited.

What is the biggest risk with paper?

The biggest problem isn't the paper itself. The problem is the delay. Hosts often receive the data after the stay has ended—sometimes incomplete, sometimes illegible.

Frequently asked questions