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 residence fee 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, nor to stays in a healthcare facility providing inpatient care, provided that such a stay constitutes a reimbursable healthcare service under the law governing public health insurance, or if it forms part of such a service, with the exception of spa rehabilitation care.

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 shall enter into the register details relating to the natural person providing accommodation for a fee. For further details, see Articles 4 and 5 of Generally Binding Decree No. 13/2023 on the local accommodation fee.

Who is authorised to submit an application, notification, etc.:
The fee payer who is the provider of accommodation for a fee. The fee payer is obliged to collect the fee from the person liable to pay it.

Declaration for the local accommodation charge – Generally Binding Decree No. 13/2023

Generally Binding Decree No. 13/2023 of 6 November 2023 on the local accommodation tax; Notice of the promulgation of legal regulation 13/2023

Generally Binding Decree No. 1/2021 of 29 March 2021 on the local accommodation tax

Generally Binding Decree No. 3/2020 of 20 November 2020 on the local accommodation charge 

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

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 tax is 25 CZK for each day of stay commenced, excluding the first day. The payer shall pay the collected tax to the tax administrator by the 15th day of the following quarter at the latest.

Related:
Exemptions and reliefs under Article 7 of Decree No. 13/2023

Responsible for the accuracy of these instructions:
Alena Kolingerová