Daň z prodeje nemovitosti: Co musíte znát, když prodáváte byt nebo dům

When you sell a property in the Czech Republic, daň z prodeje nemovitosti, daň, která se účtuje z zisku z prodeje nemovitosti, pokud není splněna výjimka. Also known as příjmová daň z prodeje nemovitosti, it applies only if you didn’t live in the property for at least two years or if you sold it within five years of buying it. Many people think they always pay this tax—but that’s not true. In fact, most private sellers don’t pay it at all.

If you owned the property for more than five years, you don’t pay anything. That’s the biggest rule. If you bought it in 2018 and sell it in 2024, you’re fine. But if you bought it in 2022 and sell it in 2024, you might owe tax—unless you lived there as your main home for at least two years. That’s another way out. You don’t need to own it for five years if you used it as your residence. The tax office doesn’t care if it’s a flat in Brno or a house in the countryside—only how long you lived there and when you bought it.

What if you made a profit? Let’s say you bought a flat for 2 million CZK and sold it for 2.8 million. That’s 800,000 CZK profit. But you don’t pay tax on the whole amount. You can deduct the original purchase price, notary fees, renovation costs with receipts, and even interest on your mortgage. Many people forget about these deductions—and end up paying more than needed. Keep every receipt. Even if it’s for a new kitchen or rewiring the bathroom.

There’s also a special case: if you inherited the property or got it as a gift, the five-year clock starts from when the previous owner bought it. That’s something the tax office checks. And if you sell a property you inherited more than five years after the original purchase date, you’re off the hook. No tax, no paperwork.

Don’t confuse this with doba vlastnictví, doba, po kterou jste vlastnili nemovitost, a která rozhoduje o daňové povinnosti. It’s not about how long you lived there—it’s about when the property was originally bought. And don’t forget about výjimky z daně, případy, kdy daň z prodeje nemovitosti neplatíte, i když jste vlastnili nemovitost méně než pět let. Selling because of divorce, job relocation, or serious illness? You might still qualify for an exemption—even if you didn’t live there two full years. You need proof, but it’s possible.

And here’s the thing: if you’re selling because you’re moving abroad, you still need to file a tax return. Even if you owe nothing. The tax office requires it. Skip it, and you’ll get a notice. Don’t wait until the last minute. File by the end of April next year.

Below, you’ll find real cases from people who sold flats, houses, and even land. Some paid nothing. Others saved thousands by knowing the rules. You’ll see how to calculate your tax, what documents to keep, and how to avoid costly mistakes. No theory. Just what works in practice.