Rental regulations and tax obligations in Czechia and Slovakia

In Czechia, legal frameworks govern how landlords can increase rent. Under the Civil Code, if a rental agreement does not specify a unique increase mechanism, such as an inflation clause, a landlord can propose an increase under § 2249. However, this proposal can only be made after 12 months without an increase, and the total sum of increases over the last three years must not exceed 20 percent. Furthermore, the proposed rent must not exceed the customary rent for the given location. A unilateral increase of 33 percent typically cannot be justified under this specific legal procedure.

In Slovakia, landlords face strict registration requirements with the tax authorities. Individuals renting out property must register for income tax independently; this process is not automatic for those not registered in the business or trade registers. Registration must be completed by the end of the calendar month following the month in which the first rental income was received. Failure to comply with this registration obligation can result in significant fines, which are set to increase in 2026, with potential penalties ranging from 100 to 30,000 euros.