The Act on Local Fees (565/1990 Sb.) gives municipalities the power to charge a local accommodation fee — a tax paid by the guest for every overnight stay. The act only sets an upper limit; the exact rate, exemptions, and payment schedule are set by each municipality through its own ordinance.
Who collects and remits the fee
The accommodation provider collects the fee from the guest and remits it to the municipality, usually on a regular schedule (monthly, quarterly, or annually) set by that municipality’s ordinance.
The rate varies by municipality
The act caps how high the rate can go, but the actual amount, due dates, and reporting method differ by local ordinance — so a provider with properties in several municipalities needs to track each location’s rules separately.
Statutory exemptions
The act lists categories of guests who are exempt from the fee, including:
- blind, deafblind, or intellectually disabled persons and their companions,
- guests under 18,
- hospitalized patients of an inpatient care provider,
- persons performing seasonal work in the municipality for a business.
A municipality can further adjust the scope of exemptions by its own ordinance — always verify the current ordinance text for the specific municipality.
The registration book
Correctly calculating and remitting the fee ties closely to keeping a registration book, which records the data needed to prove eligibility for an exemption or the correct rate.
How BestGuest handles this
BestGuest calculates the accommodation fee automatically using the configured rate and exemptions for a given municipality, and prepares the report for remittance. See the Accommodation Tax feature page for details, and current rates for specific municipalities under Municipality Guides.
Official sources
Always verify against the current official text of the law.
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.