How much exactly do you owe the municipality for a given reservation? The formula is simple — rate × non-exempt persons × started days (excluding arrival day) — but in practice mistakes cluster in three places: the days, the exemptions, and what your specific decree requires. Here is the calculation step by step, with a worked example.
The formula
fee = municipal rate × non-exempt persons × (days of stay − arrival day)- Rate — set by the municipal decree, capped at 50 CZK per person per day.
- Persons — only those not exempt (under-18s, ZTP/P holders and others).
- Days — “each started day except the day the stay begins” — in practice, the number of nights.
Worked example: a family in Prague
A family — 2 adults, children aged 10 and 16 — arrives Friday, leaves Sunday. Prague’s rate: 50 CZK.
| Step | Calculation | Result |
|---|---|---|
| Days minus arrival day | Friday doesn’t count; Saturday + Sunday | 2 days |
| Exempt persons | both children are under 18 | 2 persons pay |
| Fee | 50 CZK × 2 persons × 2 days | 200 CZK |
All four guests still belong in the evidence book — the children with the exemption reason (age). That record is how you prove at an inspection why you remitted a two-person fee for a four-person family.
The three common mistakes
1. The arrival day. The fee is not due for the day the stay begins — counting “3 days of stay = 3 × rate” over-remits (and the opposite error under-remits, which is an inspection finding).
2. Exemptions without records. An unclaimed exemption is your loss; an unrecorded one is undocumentable at inspection. Both are solved the same way: record the reason for every exempt guest.
3. Your own municipality’s decree. Rate, due dates, reporting cadence and any extended exemptions all live in the decree — two properties in two municipalities mean two regimes. Verified rates with decree citations are in the municipality comparison.
From one reservation to the remittance
Computing one stay is easy; what you remit is the sum for a period (month, quarter…) backed by the evidence book. That means continuously recording persons, nights and exemptions per stay — and assembling the report at period end. This is exactly where manual spreadsheets stop scaling.
How Best Guest helps
Best Guest has this computation built in: each reservation’s fee is calculated from your municipality’s rate and exemptions (the guest states the exemption reason during online check-in), the evidence book maintains itself, and a period PDF report is generated for the municipal office — plus the guest can pay via a QR code pre-filled with the exact amount.
Related pages
Frequently asked questions
Is the fee counted per night or per day?
The Act says per each started day of the stay except the day it begins — which in practice equals the number of nights. A guest arriving Friday and leaving Sunday pays for Saturday and Sunday: 2 days = 2 nights.
Does every guest in the reservation pay?
Only non-exempt guests. A typical family with two children under 18 pays only for the adults — children are exempt by statute — but the exempt guests still belong in the evidence book with the exemption reason.
Can a municipality set a rate above 50 CZK?
No — 50 CZK per person per day is the statutory cap that no municipal decree may exceed. Anything below it is the municipality's choice; verified city rates are in our municipality comparison.
When do I remit the fee?
On the schedule set by your municipality's decree — monthly (e.g. Prague), quarterly (e.g. Brno), sometimes annually. A report typically accompanies the remittance, backed by the evidence book.
Do I collect the fee separately, or can it be part of the price?
Either — what matters is that you, as the collecting party, remit the correct amount to the municipality. In practice you can include it in the price, collect on site, or let the guest pay via a QR code pre-filled with the exact amount.
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.