Renting out your parking spot in Czechia: rules, taxes, and paperwork
Renting out a parking spot you own is legal, common, and lightly regulated in the Czech Republic. Still, three questions come up from almost every new host: may I rent it out at all, how is the money taxed, and what do I have to file? Here are the honest answers. (This is orientation, not legal or tax advice — for your specific situation, ask an accountant.)
May you rent it out?
If you own the spot outright (it has its own entry in the land registry, or it's part of your unit), you may rent it out. The general rules of the Civil Code on leases apply, and short, repeated rentals are fine.
If the spot belongs to your building's SVJ (homeowners' association) or is assigned to your unit through house rules, read those rules first. Some associations restrict use to residents; many say nothing, in which case renting is generally allowed. A quick email to the committee prevents a sour meeting later.
If you rent your home and the spot comes with the lease, you usually need your landlord's consent to sublet it — the same logic as subletting a room.
Gated shared garages deserve special care: you may rent your spot, but you're responsible for who you let through the common gate. This is exactly why Figpark issues each driver a one-time gate code valid only for their booking window, and logs every entry — you can always answer "who was here on Tuesday at 14:00".
How is the income taxed?
For a private individual, income from renting out real property — a parking spot included — is rental income under § 9 of the Income Tax Act. As of 2026:
- You pay income tax at the standard rate (15 %, with the higher 23 % rate only above the high-income threshold).
- You may deduct either your real expenses or a flat 30 % of the income (the flat allowance is capped, currently at 600 000 Kč of expenses per year — far above what any parking spot earns).
- Rental income under § 9 is not subject to social or health insurance contributions. That makes it one of the most efficient small incomes available.
- No trade licence (živnostenský list) is needed for plain rental of your own property.
A worked example: your spot earns 30 000 Kč in a year. With the 30 % flat allowance the tax base is 21 000 Kč and the tax roughly 3 150 Kč — you keep about 26 850 Kč.
When do you have to file? If you're an employee and your total other income (including rent) stays within the small-income limits for filing, you may not need a return at all; above them, you file the standard annual return and attach Annex 2 for rental income. Figpark shows your full earnings history, so the numbers are one export away.
VAT and receipts
At parking-spot scale you will be nowhere near the VAT registration turnover threshold, so VAT is not your problem. Drivers who need a receipt get one automatically — Figpark issues a receipt for every completed booking.
The paperwork Figpark handles for you
Every booking has an identified, registered driver, an agreed price, a payment record, and an access log. If a question ever arises — with your SVJ, your insurer, or the tax office — you have a clean trail. That record-keeping is half the reason to run rentals through a platform instead of cash-in-hand arrangements.
Ready to see what your spot could earn? Start with our earnings guide, then list your spot.