Local accommodation tax

Local accommodation tax

Where to sort this out:
Příbram Town Hall, Gen. R. Tesaříka 19 (opposite the Sokol Hall), 1st floor, door no. 206

Other necessary documents, information, etc.:
Extract from the Commercial Register, trade licence, identity card

Basic information:

The person liable to pay the accommodation tax is someone who is not registered as a resident in the municipality.
The fee applies to a paid stay lasting no more than 60 consecutive calendar days with a single accommodation provider. The fee does not apply to stays during which personal freedom is restricted by law.

Procedure:
The payer is obliged to submit a notification to the fee administrator no later than 30 days from the commencement of activities consisting of the provision of accommodation for a fee. The payer is obliged to keep a register, in paper or electronic form, for each facility or location where they provide accommodation for a fee. They must enter details relating to the natural persons to whom they provide accommodation for a fee into the register.

 For further details, see Articles 4 and 5 of Generally Binding Decree No. 11/2019 on the local accommodation fee.

Who is authorised to submit an application, notification, etc.:
The fee payer who is the provider of paid accommodation. The fee payer is obliged to collect the fee from the fee payer.

Form available for

download here:

Generally Binding Decree No. 11/2019 of 16 December 2019 on the local accommodation charge

Declaration for the local accommodation tax

Legislation governing the procedure:
Act No. 565/1990 Coll. on local fees, as amended.
Act No. 280/2009 Coll., the Tax Code, as amended.

Local accommodation tax:

The rate of the charge is 25 CZK for each day of stay commenced, excluding the day on which the stay begins. The payer shall pay the collected charge to the charge administrator by the 15th day of the following quarter at the latest.

Related:
Exemptions and reliefs – Article 8 of Decree No. 11/2019
; Penalties – see Article 9 of Decree No. 11/2019

Responsible for the accuracy of these instructions:
Alena Kolingerová