Prodej bytu: co musíte vědět o dani, smlouvách a energetickém průkazu

When selling a flat in the Czech Republic, you're not just handing over keys—you're dealing with prodej bytu, proces, který zahrnuje daňové povinnosti, právní dokumenty a energetické hodnocení. Also known as prodání nemovitosti, it requires more than a buyer and a price—it needs clear paperwork, correct tax calculation, and awareness of your rights under Czech law. Many people think selling a flat is simple, but one mistake in the sales contract or tax declaration can cost you thousands.

One of the biggest surprises for sellers is the daň z prodeje nemovitosti, povinná daň, která se vypočítává z prodejního zisku, ne z celkové ceny. It can be either 15 % or 23 %, depending on how long you owned the property and whether you used it as your primary residence. You can reduce the taxable base by including documented expenses like renovation costs, notary fees, or even furniture you left behind. The PENB, průkaz energetické náročnosti. Also known as energetický štítek, is mandatory since 2023 and shows potential buyers how much they’ll pay for heating. A poor rating can lower the price or scare off buyers, even if the flat looks perfect. Another hidden trap is the změna smlouvy, úprava kupní smlouvy před vkladem do katastru. You can’t just change the price or add a clause after signing—you need to do it before the land registry entry, and you need the buyer’s consent. Delaying this step can cause weeks of paperwork and extra fees. And if you rented out the flat before selling, don’t forget the vyúčtování záloh, povinné vyúčtování nájemních záloh podle zákona. You have to return overpayments or request underpayments within 30 days after the lease ends, or risk penalties. These aren’t optional steps—they’re legal requirements that affect your final profit.

Below you’ll find practical guides written by people who’ve been through it. From how to calculate your tax liability in 2025 to fixing a flawed contract before it’s too late, these articles cut through the noise. No theory. No fluff. Just what works in real Czech flats, with real numbers and real mistakes to avoid.