Daň z prodeje nemovitosti: co musíte vědět v roce 2025

When you sell a property in the Czech Republic, daň z prodeje nemovitosti, daň, kterou musíte zaplatit, pokud nemovitost prodáte za vyšší cenu, než jste za ni zaplatili, a neplatí vám osvobození. Also known as daň z příjmu z prodeje nemovitosti, it is not automatic — you only pay if the sale meets specific conditions set by the tax office. Many people think selling a home always triggers a tax bill, but that’s not true. If you lived in the property for at least two years before selling, or if it was your primary residence, you’re often completely exempt. The key is knowing the rules — not guessing.

Related to this are přiznání k dani, formulář, který musíte podat do 3. dubna následujícího roku, pokud jste nemovitost prodali. This isn’t optional. Even if you qualify for an exemption, you still need to file the form and mark the exemption clearly. Failing to file can lead to fines, even if you owe nothing. The tax office doesn’t automatically know you sold your home — you have to tell them. And if you’re unsure about your expenses, like renovation costs or notary fees, you can include them to reduce your taxable profit. Keep every receipt — they matter.

Another critical piece is osvobození od daně, právo neplatit daň, pokud splňujete určité podmínky, jako je dlouhodobé bydlení nebo prodej v rámci rodinného převodu. For example, if you inherited the property and sold it within five years, different rules apply than if you bought it yourself. There’s also an exemption for people over 60 selling their long-term home, even if they didn’t live there for two full years. These aren’t loopholes — they’re legal rights. But you have to claim them correctly on the form.

What you’ll find in the posts below are real, step-by-step examples of how people in the Czech Republic filed their tax returns after selling apartments, houses, and even land. You’ll see how they calculated their profit, what documents they used, and where they made mistakes. No theory. No jargon. Just clear, practical guidance from people who’ve been through it. Whether you’re selling your first home or your third, these guides will help you avoid costly errors and make sure you’re not paying more than you have to.