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odpisybytu.cz Ing. Bc. Lukáš Hrubý, property valuer ČeskyCZ

Property valuer · valuations for Czech tax purposes

Valuation of your Czech apartment for tax depreciation

Renting out an apartment in the Czech Republic? I will determine its entry price for depreciation – or separate the non-depreciable land value from the purchase price. Done remotely, based on the documents and photos you send me.

Fill in the questionnaire Do I need a valuation?
  • Accepted by Czech tax offices
  • Report in English 6,500 CZK
  • Delivered within 2–3 weeks
  • 900+ valuations

Key facts for foreign owners

If you pay Czech income tax on rent, you can deduct depreciation of the apartment – but only from a correctly determined entry price.

  • 01Depreciation needs an entry priceFor an apartment you almost never have it “ready”. Either the land must be separated from the purchase price, or the entry price must be determined by a valuation.
  • 02Land is not depreciatedWith the apartment you always own a share of the land under the building. Its value has to be separated from the price – it cannot be reliably estimated by a flat percentage.
  • 03How you acquired it mattersPurchased and rented out within 5 years: purchase price without the land. Purchased more than 5 years before renting, or inherited: replacement cost under the Czech Valuation Act.
  • 04Gifts and cooperative flatsAn apartment received as a tax-exempt gift (e.g. from relatives) cannot be depreciated. A cooperative flat (družstevní byt) is depreciated by the cooperative, not by its member.

Czech terms your advisor may use: vstupní cena = entry price for depreciation · reprodukční pořizovací cena = replacement cost · daňové odpisy = tax depreciation · ocenění = valuation.

General, simplified information. Please discuss the specific procedure with your tax advisor or accountant.

How did you acquire the apartment?

The way you acquired it decides which price is depreciated and whether you need a valuation.

01 I bought it and started renting it out within 5 years The non-depreciable land (your share of it) must be separated from the purchase price. The valuation determines how much of the price falls on the depreciable part – the apartment and the share of the building. Split of the purchase price → 02 I inherited it If the deceased did not depreciate it, I determine the entry price by a valuation under the Czech Valuation Act. Valuation of an inherited apartment → 03 I bought it more than 5 years before renting it out I determine the entry price by a valuation under the Czech Valuation Act. Entry price by valuation →
04 I received it as a gift In most cases a gifted apartment cannot be depreciated. Only if income tax was paid on the gift, i.e. it was not a tax-exempt gift.

How it works

Everything by e-mail and online – you do not need to be in the Czech Republic.

  1. 01 / 10–30 minutes

    You fill in the questionnaire

    Information about the apartment, plus photos and documents you have (floor plan, purchase contract…).

  2. 02 / by the next day

    I confirm price and deadline

    Or I ask for any missing details and answer your questions.

  3. 03 / 2–3 weeks

    I prepare the valuation

    Remotely, based on your documents – usually without an inspection.

  4. 04 / result

    Report in PDF

    Electronically signed, for your tax advisor, accountant and the tax office.

Always neededThe completed questionnaire (or the same information sent another way) including floor area, layout and accessories of the apartment · photos of the apartment and the building
Needed if availableDeclaration of ownership (prohlášení vlastníka) · floor plan or building documentation · purchase contract, inheritance decision or deed of gift · energy performance certificate (PENB) · information from the property listing
I obtain myselfLand registry extract (list vlastnictví) · cadastral map · publicly available data

Sample reports

See what you typically receive

The resulting value is on the first page, so your advisor does not have to look for it. It is followed by a verifiable calculation under the Czech Valuation Act and the valuation decree.

Samples are in Czech, shortened, with fictitious data.

Title page of a sample report – purchase price split Bought within 5 years before rentingEntry price from the purchase price after separating the landOpen sample (PDF, Czech) → Title page of a sample report – replacement cost Bought more than 5 years before rentingReplacement cost (reprodukční pořizovací cena)Open sample (PDF, Czech) →

How much does it cost?

You always know the final price before you order. I am not a VAT payer.

For apartments, payment by bank transfer is made before the work starts. For houses, 2/3 of the price is paid as an advance.

Standard apartment – report in English

6,500 CZK

The usual price in most cases. For a specific apartment or more accessories I may adjust the price – always before you order.

Report in Czech

4,600 CZK

standard apartment

Suitable when the report goes mainly to a Czech tax advisor.

Family house · apartment building

on request

incl. separation of the land

Write to me and I will quote a price for your property.

In a hurry? Delivery time

Standard

2–3 weeks

no surcharge

Express

within 1 week

+30 % · report in English 8,450 CZK

Super express

within 2 days

+80 % · report in English 11,700 CZK

Choose the delivery time in the questionnaire; I confirm express processing in advance according to my current workload.

Frequently asked questions

Do you need to inspect the apartment?

Usually not. I prepare the valuation remotely, based on the information, photos and documents you send me.

Will the Czech tax office accept the valuation?

I have been preparing valuations for tax purposes for a long time and Czech tax offices accept them.

Report in English or in Czech?

Choose English if you want to read and keep the report yourself. If it goes mainly to your Czech tax advisor, the Czech version is enough. Not sure? Mention it in the questionnaire.

Do you also prepare the tax return?

No. The depreciation schedule and the tax return are prepared by your tax advisor or accountant – I deliver the value they start from.

Do I have to be in the Czech Republic?

No. Everything is handled by e-mail and online, the report is sent as an electronically signed PDF.

Which documents do I need?

Always information about the apartment and photos; other documents if you have them. I obtain the land registry extract myself.

Questions? Write to me in English

Ing. Bc. Lukáš Hrubý · property valuer specialised in valuations for tax purposes · 900+ reports, 10+ years in real estate
odhadcehruby@seznam.cz · +420 775 058 087

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