🇨🇿 Czech Republic

Property Taxes and Buying Costs in Czech Republic

Budget 1–3% on top of the price for a resale apartment. On a 60 m² apartment in Prague (about €288,000) that is roughly €2,880–€8,640.

Costs when you buy

Real estate acquisition tax
None (abolished in 2020)
Land registry (Katastr) filing fee
Small fixed fee (approx. CZK 2,000)
Lawyer, contract and escrow
approx. 0.5–1.5% of price
VAT on new builds
12% for qualifying residential units, usually included in the price
Agent commission
Usually paid by the seller

Costs while you own

Real estate tax
Low, per m², multiplied by municipal and inflation coefficients (increased from 2024)

Tax on rental income

Rental income is taxed at 15% (23% above a high threshold), with either actual expenses or a flat 30% expense deduction.

Frequently Asked Questions

What taxes do you pay when buying property in Czech Republic?↓
Real estate acquisition tax: None (abolished in 2020). Land registry (Katastr) filing fee: Small fixed fee (approx. CZK 2,000). Lawyer, contract and escrow: approx. 0.5–1.5% of price. VAT on new builds: 12% for qualifying residential units, usually included in the price. Agent commission: Usually paid by the seller.
What are total closing costs in Czech Republic?↓
Typically 1–3% of the purchase price for a resale apartment.
How is rental income taxed in Czech Republic for non-residents?↓
Rental income is taxed at 15% (23% above a high threshold), with either actual expenses or a flat 30% expense deduction.
Buying property in Czech Republic: step-by-step guide →
Property prices in Czech Republic →Apartments for sale in Czech Republic →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: BDO Czech Republic: Real estate tax 2026.