An exemption from the accommodation fee arises by operation of law — the guest does not apply for it and you do not grant it. At an audit, however, nobody asks whether the exemption applied; they ask what you can show for it. That is where most findings originate: the fee was collected correctly, it just isn’t visible in the records.

This guide does not repeat the list of exemptions (that is in who is exempt from the accommodation fee). It covers the other half: what to record for each case so that it holds up.

What the statute actually requires: § 3g

The record-keeping duty is brief and surprisingly undemanding. The payer keeps a register for each establishment and records, for every guest, the first and last day of the stay, name and surname, address of registration, date of birth, the number and type of identity document — and:

“…the amount of the fee collected, or the ground for exemption from the fee.”

— § 3g(2)(e) of Act No. 565/1990 Coll.

Read that literally: the statute wants a ground, not a document. Nowhere does it require you to take a copy of a card, transcribe its number, or obtain a certificate. The register must then be kept demonstrably, completely and in chronological order, and retained for 6 years from the last entry.

Hence the working rule for the rest of this guide: for an exempt guest, the mandatory minimum is one well-phrased sentence stating the ground. Anything beyond that you are doing either because your municipality’s ordinance requires it, or voluntarily — and with health data, voluntarily is usually to your detriment.

First, distinguish: not subject × exempt

Two different situations that spreadsheets habitually merge into a single “doesn’t pay” column, although they rest on different legal grounds and belong on different lines of the return.

Not subject to the fee (§ 3a). The subject of the fee is a paid stay lasting no more than 60 consecutive calendar days with a single provider. A longer stay is not the subject of the fee at all. Neither is a stay during which personal liberty is restricted by law, nor a stay in an inpatient healthcare facility where it is a covered health service — with the exception of spa rehabilitative care.

Exempt (§ 3b). The guest is a taxpayer, but the statute relieves them of the fee.

Do not conflate them in the register. In the first case no fee liability arose; in the second it arose and was extinguished by the exemption — and each is evidenced differently.

What to record for each exemption

Exemption (§ 3b(1))What to record as the groundIs there a document at all?
blind person — (a)“blind person”No. The statute states a plain factual condition with no reference to any card.
person dependent on the assistance of another — (a)“dependence on another person’s assistance under Act No. 108/2006 Coll.”A care-allowance decision exists, but the fee statute does not require it.
holder of a ZTP/P card — (a)“holder of a ZTP/P card”Yes — the card. Record the fact, not its number, and never a copy.
companion of a ZTP/P holder — (a)“companion of a ZTP/P holder” + reference to the accompanied guestNo. This is a relationship, not a document — companionship cannot be evidenced by any instrument.
person under 18 — (b)“age under 18”No document needed: the date of birth is already in your register.
hospitalised person — (c)“hospitalised in the municipality”Only meaningful in an inpatient healthcare facility. Mind the spa-care carve-out.
carer at a children’s recreational event — (d)“carer at a children’s recreational event”No — it follows from the purpose of the stay.
seasonal worker — (e)“seasonal work for [employer] in the municipality”No — it follows from the purpose of the stay. Name the employer.
resident of a facility under (f) points 1–3designation of the facility typeFollows from the nature of your establishment, not the guest’s documents.
rescue and clean-up work — (f) point 4”performance of rescue or clean-up work”No — it follows from the purpose of the stay.
security corps member, soldier, state employee — (2)“performance of service duties, accommodation in a state-owned facility”No — the conditions are the nature of the stay and the facility’s owner.

Two clarifications where errors cluster:

ZTP/P is not ZTP and not TP. The statute names the ZTP/P card exclusively. A holder of a ZTP or TP card is not exempt — a one-character difference that is easily lost in a register.

The companion is tied to a specific guest. The companion exemption makes no sense standalone; it only makes sense paired with the accompanied ZTP/P holder on the same reservation. Record the link, not just the word “companion”.

Three exemptions a foreign tourist cannot reach

Most of the limbs in § 3b are worded factually and do not depend on citizenship — a blind person is blind regardless of passport. Three, however, are tied to a Czech administrative act, to service to the Czech state or to living in the municipality:

  • The ZTP/P card is issued under Act No. 329/2011 Coll. and entitlement is tied to permanent residence in the Czech Republic. A foreign disability card does not satisfy that condition.
  • The exemption under § 3b(2) targets “a member of a security corps, a soldier in active service, a state employee or an employee of the Czech Republic” accommodated in a facility owned by the Czech state. A foreign tourist cannot hold any of those statuses.
  • Registration in the municipality. The taxpayer is a person not registered in the municipality (§ 3). Under § 16c, registration means permanent residence or, for a foreign national, a reported place of residence — but only if they hold permanent residence, stay in the Czech Republic for more than 3 months, are applying for international protection or hold temporary protection. A tourist on a short trip never meets this; a foreign national who lives in the municipality long-term can.

In practice this means there is no point offering these options to a guest who came to the Czech Republic on holiday. An exemption offered and ticked where the guest could never qualify is worse than none.

Exemptions tied to the type of establishment

Four exemptions describe not the guest but the place they are staying in:

  • § 3b(1)(f) point 1 — a school facility for institutional or protective education, for preventive educational care, or a facility for children requiring immediate assistance,
  • point 2 — a facility providing accommodation under the Social Services Act,
  • point 3 — a facility serving to assist people at risk or in need, operated by a public-benefit corporate income taxpayer,
  • (c) — hospitalisation in an inpatient healthcare facility.

A guest in an ordinary guesthouse cannot be “a resident of a social services facility” — that exemption attaches to the nature of your establishment, not to their person. For commercial accommodation these four therefore do not arise at all and have no business being in the register.

GDPR: why not to copy the card

Blindness, dependence on another person’s assistance, ZTP/P status and hospitalisation all reveal something about health. That is a special category of personal data under Article 9 GDPR — and it is so from the moment the guest selects such a ground, regardless of whether you ever see a document.

The Local Fees Act, meanwhile, requires no copy; it requires a ground. Taking a scan of a card therefore means processing sensitive data you do not need, without a basis in the fee statute, with its own erasure deadline and its own exposure in a data breach. The recommended approach is the opposite:

  1. record the ground for the exemption using the wording from the table above,
  2. ask to see the document if your municipality’s ordinance requires it, but do not transcribe its number into notes and do not store a copy,
  3. do not give guests a free-text field on an exemption form — it is an open channel for exactly the data you do not want to hold.

Your municipality’s ordinance may want more

§ 3b is a minimum that applies everywhere. A municipality may extend the range of exemptions by ordinance — it may not narrow it — and may attach conditions for claiming them. A few verified examples of how differently this plays out:

  • Prague (Ordinance No. 19/2021 Coll. of the City of Prague) adds, beyond the statute, members of sports and youth organisations accommodated within a set cost limit, pupils and students in school accommodation facilities, and companions of hospitalised persons where the cost is not covered by public health insurance.
  • Liberec (Ordinance No. 5/2019 as amended by No. 6/2025, effective 1 January 2026) exempts persons accommodated in university halls of residence and refectories.
  • Telč exempts persons over 70 — a category the statute does not know at all.
  • Brno (Ordinance No. 27/2024, Art. 12) requires the guest to prove entitlement to the host at the start of the stay — an evidentiary moment the statute does not prescribe.

Verified rates and ordinance citations for individual municipalities are in our municipal comparison. Two properties in two municipalities mean two exemption regimes — and they cannot be merged into one company policy.

How Best Guest handles it

Best Guest holds exemptions as rules for a specific jurisdiction: the statutory § 3b exemptions that apply everywhere accumulate, for each property, with whatever its municipality’s ordinance adds on top. Every entry carries the ordinance article and the quoted sentence the entitlement rests on — so at an audit you are showing not just a ground, but its legal basis.

Exemptions a guest could not qualify for are never offered: with a foreign identity document, the limbs tied to a Czech administrative act are hidden; at ordinary commercial accommodation, so are those tied to a facility type. Age is not ticked but derived from the date of birth entered at online check-in, so the same guest cannot be marked a minor and a senior at once.

No document is ever stored — what goes into the register is the ground for the exemption plus the host’s confirmation that they verified it. The fee is then calculated only for guests who are not exempt, and the municipal return keeps the reason traceable for every stay.

Frequently asked questions

Does a guest have to produce a document to prove an exemption?

The statute does not require one — § 3g(2)(e) requires the register to record "the amount of the fee collected, or the ground for exemption from the fee", i.e. the ground, not a document. Your municipality's ordinance may go further: Brno, for instance, requires the guest to prove entitlement to the host at the start of the stay.

Can I take a copy of a ZTP/P card just to be safe?

We advise against it. Information about disability is a special category of personal data under Article 9 GDPR, and the Local Fees Act does not require a copy — the ground alone suffices. Storing a scan means processing sensitive data you do not need, without a basis in the fee statute and with its own erasure deadline.

Does the ZTP/P exemption apply to foreign guests?

The ZTP/P card is a Czech administrative act tied to permanent residence under Act No. 329/2011 Coll., so a foreign disability card does not satisfy this limb. The exemption for blind persons, by contrast, is worded as a plain factual condition with no residence qualifier and can apply to a foreign guest.

How long must the register be kept?

Six years from the day of the last entry (§ 3g). That is also the horizon over which the municipality may ask you to evidence the ground for an exemption on a particular stay — the record must therefore outlive the reservation by a wide margin.

What is the difference between "not subject to the fee" and "exempt"?

It matters for both the calculation and the return. A stay longer than 60 consecutive days with a single provider is not the subject of the fee at all (§ 3a) — no fee liability arises. An exempt guest is a taxpayer whom the statute relieves of the fee (§ 3b). They are not interchangeable entries in the register.

Can a municipality demand more proof than the statute?

Yes. A municipality may extend the range of exemptions by ordinance and attach conditions to claiming them, including documentation. It may not narrow the statutory list: § 3b is a minimum that applies everywhere.

Sources

Verified against

Informational only

This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.