Municipalities usually change their ordinances as of 1 January. Where the cap is, what Prague 1 wants, what the CZK 100 proposal says and where to find the binding text for your municipality.
Every January I get the same question: has the rate changed? The answer has two parts. The statutory cap hasn't changed for several years. Municipal ordinances have, and nobody keeps an eye on them for you.
The statutory cap: CZK 50, unchanged
The Czech Local Fees Act allows a municipality to set a poplatek z pobytu (local tourist tax) of at most CZK 50 per person and each started day of the stay. This limit has applied since 2021, and the latest amendment to the act didn't change it. An increase to CZK 100 is contained only in a members' bill on eTurista that hasn't been debated, and which at the beginning of September 2026 didn't even pass its first reading in the Chamber of Deputies. Meanwhile, Prague 1 is publicly calling for a range of CZK 0 to 200. Neither is law in force.
So for 2027, count on a cap of CZK 50 until the Chamber of Deputies decides otherwise. If that changes, we'll update this article.
Rates in the big cities as of September 2026
| Municipality | Rate | Payment |
|---|---|---|
| Prague (all city districts) | CZK 50 | monthly by the 15th, office of the city district |
| Olomouc | CZK 50 | quarterly |
| Liberec | CZK 50 | according to the number of beds |
| Ostrava | CZK 45 | quarterly |
| Hradec Králové | CZK 40 | according to the ordinance |
| Plzeň | CZK 35 | according to the ordinance |
| Brno-Žabovřesky | CZK 21 | according to the city district's ordinance |
| Český Krumlov | according to the ordinance | quarterly |
| České Budějovice | according to the ordinance | every six months |
In Prague and Brno, the tax is administered by the city districts, so both the rate and the deadlines may differ depending on the apartment's address.
Where to find the binding text
There's no central register of rates. The only binding text is your municipality's ordinance in the Collection of Legal Regulations of Territorial Self-Governing Units at sbirkapp.gov.cz. Search there for your municipality and the regulation “o místním poplatku z pobytu” (on the local tourist tax). Municipal websites tend to be out of date, and tables on the internet even more so.
The routine I go through every January:
- Open sbirkapp.gov.cz, find the municipality, check whether a new ordinance came out as of 1 January.
- Check the rate, the payment deadline and any new exemptions beyond those in the law.
- Update the rate for the apartment in the app — once, and from then on it's calculated automatically.
What never changes
The day of arrival doesn't count, people under 18 are exempt, a stay longer than 60 days isn't subject to the tax, and you are the payer, not the platform. These rules are in the law, not in the ordinance, and no municipality can change them.
Why it's being talked about right now
Prague is dealing with the regulation of short-term rentals, and a higher tax is one of the tools the city districts are calling for. So the debate about CZK 100 or 200 will go on. For now it has no practical impact on you, but leave some room in your pricing for next season: if the cap were raised, it would find its way into the ordinances quickly.
Marco, founder of Ubyo — He has been running apartments in Prague for over seven years and wrote Ubyo because he didn’t want to do any of this by hand.
For information only, not legal or tax advice — always discuss your specific situation with a professional. This article is a translation of the Czech original.
