{"id":17547,"date":"2025-08-01T09:00:19","date_gmt":"2025-08-01T07:00:19","guid":{"rendered":"https:\/\/blahareality.cz\/?p=17547"},"modified":"2025-08-01T15:19:07","modified_gmt":"2025-08-01T13:19:07","slug":"casovy-test-u-nemovitosti","status":"publish","type":"post","link":"https:\/\/blahareality.cz\/en\/time-test-for-real-estate\/","title":{"rendered":"The time test for property: when do you not have to pay income tax on the sale?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"17547\" class=\"elementor elementor-17547\">\n\t\t\t\t<div class=\"has_eae_slider elementor-element elementor-element-da165cb e-flex e-con-boxed e-con e-parent\" data-id=\"da165cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89708ab elementor-widget elementor-widget-text-editor\" data-id=\"89708ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"pt-0.5 juice:pt-0\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><p data-start=\"396\" data-end=\"674\">When selling a property in the Czech Republic, individuals can exempt the gain from the sale from income tax under certain conditions. The key concept is the so-called time test, i.e. the minimum period of time you must own or live in the property in order not to be taxed on the gain.<\/p><p data-start=\"676\" data-end=\"823\">This article explains the current conditions, the changes applicable from 2021, the exemptions and gives a practical calculation of the tax if you don't meet the conditions.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-286d0e4 elementor-widget elementor-widget-text-editor\" data-id=\"286d0e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"pt-0.5 juice:pt-0\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><p><strong>In a nutshell:\u00a0<\/strong><\/p><h3 data-start=\"704\" data-end=\"752\">What is the time test for real estate?<\/h3><p>The time test is a specified period of possession or use of the property after which the sale is exempt from personal income tax.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29706fe elementor-widget elementor-widget-heading\" data-id=\"29706fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Time of ownership test (10 years)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-015ac73 elementor-widget elementor-widget-text-editor\" data-id=\"015ac73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"pt-0.5 juice:pt-0\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><p data-start=\"1046\" data-end=\"1299\">As of 2021, if you don't own the property for more than 10 years, the gain on its sale is taxable. Previously, the time test was 5 years, but an amendment to Act No. 586\/1992 Coll. on Income Taxes extended it for properties acquired after 1 January 2021.<\/p><p data-start=\"1301\" data-end=\"1391\">If you bought the property before this date, the 5-year time test still applies.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-fd6d33a e-flex e-con-boxed e-con e-parent\" data-id=\"fd6d33a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99214ed elementor-widget elementor-widget-heading\" data-id=\"99214ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Housing Time Test (2 years)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bef194 elementor-widget elementor-widget-text-editor\" data-id=\"8bef194\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1892\" data-end=\"1953\">If you have resided in the property being sold for at least 2 years before the sale, you may also be exempt from income tax - regardless of the length of ownership. You just need to prove actual use for your own purposes (e.g. permanent residence, actual use of the flat or house).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-16fdb1b e-flex e-con-boxed e-con e-parent\" data-id=\"16fdb1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b66c23 elementor-widget elementor-widget-heading\" data-id=\"4b66c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exception: use of proceeds for own housing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0d0881 elementor-widget elementor-widget-text-editor\" data-id=\"a0d0881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1752\" data-end=\"1922\">If you don't meet the time test, but you can prove you used all the proceeds from the sale of the property to buy your own home, you can also get an exemption.<\/p><p data-start=\"1924\" data-end=\"1933\">Conditions:<\/p><ul data-start=\"1934\" data-end=\"2200\"><li data-start=\"1934\" data-end=\"2020\"><p data-start=\"1936\" data-end=\"2020\">Use the money within 1 year of the sale to buy a new property for your own home.<\/p><\/li><li data-start=\"2021\" data-end=\"2110\"><p data-start=\"2023\" data-end=\"2110\">Or you have already bought the property before the sale and will use the money to pay off the loan.<\/p><\/li><li data-start=\"2111\" data-end=\"2200\"><p data-start=\"2113\" data-end=\"2200\">You must provide evidence of the financial flow (e.g. loan agreement, purchase agreement, proof of payment).<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-7162a5f e-flex e-con-boxed e-con e-parent\" data-id=\"7162a5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c16bcbd elementor-widget elementor-widget-heading\" data-id=\"c16bcbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical example of income tax calculation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ba3c2 elementor-widget elementor-widget-text-editor\" data-id=\"b6ba3c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2251\" data-end=\"2263\"><strong data-start=\"2251\" data-end=\"2263\">Example:<\/strong><\/p><ul data-start=\"2264\" data-end=\"2441\"><li data-start=\"2264\" data-end=\"2306\"><p data-start=\"2266\" data-end=\"2306\">You buy an apartment for CZK 2 000 000 in 2022.<\/p><\/li><li data-start=\"2307\" data-end=\"2348\"><p data-start=\"2309\" data-end=\"2348\">In 2025, you will sell it for CZK 2,800,000.<\/p><\/li><li data-start=\"2349\" data-end=\"2441\"><p data-start=\"2351\" data-end=\"2441\">The 10 year time test is not met, you have not lived in the apartment and you will not use the proceeds for new housing.<\/p><\/li><\/ul><p data-start=\"2443\" data-end=\"2548\"><strong data-start=\"2443\" data-end=\"2501\">Profit on sale (the difference between the purchase price and the selling price):<\/strong><br data-start=\"2501\" data-end=\"2504\" \/>2 800 000 CZK - 2 000 000 CZK = <strong data-start=\"2534\" data-end=\"2548\">800 000 CZK<\/strong><\/p><p data-start=\"2550\" data-end=\"2610\">This profit must be taxed according to \u00a710 of the Income Tax Act.<\/p><p data-start=\"2612\" data-end=\"2673\"><strong data-start=\"2612\" data-end=\"2636\">Income tax (15 %):<\/strong><br data-start=\"2636\" data-end=\"2639\" \/>15 % of 800 000 CZK = <strong data-start=\"2659\" data-end=\"2673\">120 000 CZK<\/strong><\/p><p data-start=\"2675\" data-end=\"2802\">In some cases, it may also apply <strong data-start=\"2716\" data-end=\"2768\">Higher rate (23 %) for high-income taxpayers<\/strong> (income above approx. CZK 2 million per year).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-323b5c3 e-flex e-con-boxed e-con e-parent\" data-id=\"323b5c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-930aece elementor-widget elementor-widget-heading\" data-id=\"930aece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When and how to declare the tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5ff1c7 elementor-widget elementor-widget-text-editor\" data-id=\"e5ff1c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-shrink-0 flex flex-col relative items-end\"><div class=\"pt-0.5 juice:pt-0\" style=\"text-align: left;\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><div class=\"flex max-w-full flex-col grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"80947fb7-0aa8-4f4b-8b38-1ccc6d86aad9\" data-message-model-slug=\"gpt-4o-mini\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose dark:prose-invert w-full break-words light\"><p data-start=\"2836\" data-end=\"2995\">Income tax on the sale of real estate must be reported in the tax return for the calendar year in which the purchase contract was signed (not just the reservation).<\/p><p data-start=\"2997\" data-end=\"3175\">The return must be submitted by 1 April of the following year (electronically by 2 May). If you are working with a tax adviser, you can extend the deadline until 1 July.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-601e10e e-flex e-con-boxed e-con e-parent\" data-id=\"601e10e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-320cd26 elementor-widget elementor-widget-heading\" data-id=\"320cd26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Caution: don't confuse income tax and property tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46d3ca2 elementor-widget elementor-widget-text-editor\" data-id=\"46d3ca2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-shrink-0 flex flex-col relative items-end\"><div class=\"pt-0.5 juice:pt-0\" style=\"text-align: left;\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><div class=\"flex max-w-full flex-col flex-grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 whitespace-normal break-words text-start [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"3eacadb3-d562-482c-8bff-6e1fe5578654\" data-message-model-slug=\"gpt-4o-mini\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\">You pay income tax on the gain from the sale of the property.<br data-start=\"3294\" data-end=\"3297\" \/>The property tax was abolished in 2020.<br data-start=\"3351\" data-end=\"3354\" \/>Property tax (formerly real estate tax) is an annual tax paid by the owner - it is not related to the sale as such.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-4eecec1 e-flex e-con-boxed e-con e-parent\" data-id=\"4eecec1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e532929 elementor-widget elementor-widget-heading\" data-id=\"e532929\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Summary: how not to pay income tax when selling a property<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71156db elementor-widget elementor-widget-text-editor\" data-id=\"71156db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-shrink-0 flex flex-col relative items-end\"><div class=\"pt-0.5 juice:pt-0\" style=\"text-align: left;\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><div class=\"flex max-w-full flex-col flex-grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 whitespace-normal break-words text-start [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"3eacadb3-d562-482c-8bff-6e1fe5578654\" data-message-model-slug=\"gpt-4o-mini\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\">\u2714 I have owned the property for more than 10 years (or 5 years for older purchases)<br data-start=\"3607\" data-end=\"3610\" \/>\u2714 I have lived in the property for at least 2 years before the sale<br data-start=\"3666\" data-end=\"3669\" \/>\u2714 I will use the proceeds from the sale for my own housing<br data-start=\"3713\" data-end=\"3716\" \/>\u2714 Sell without profit (e.g. below cost price)<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-20fb46a e-flex e-con-boxed e-con e-parent\" data-id=\"20fb46a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54e89f5 elementor-widget elementor-widget-heading\" data-id=\"54e89f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are you considering selling a property? I will advise you for free<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63218c2 elementor-widget elementor-widget-text-editor\" data-id=\"63218c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex-shrink-0 flex flex-col relative items-end\"><div class=\"pt-0.5 juice:pt-0\" style=\"text-align: left;\"><div class=\"gizmo-bot-avatar flex h-6 w-6 items-center justify-center overflow-hidden rounded-full juice:h-8 juice:w-8\"><div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\"><div class=\"flex max-w-full flex-col flex-grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 whitespace-normal break-words text-start [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"3eacadb3-d562-482c-8bff-6e1fe5578654\" data-message-model-slug=\"gpt-4o-mini\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><p data-start=\"3827\" data-end=\"4077\">As a real estate broker specializing in the sale of apartments, houses, land and commercial properties, I offer clients not only services during the sale itself, but also consultations on tax obligations and strategies to legally minimize taxation of profits.<\/p><p data-start=\"4079\" data-end=\"4111\">Feel free to contact me if:<\/p><ul data-start=\"4112\" data-end=\"4258\"><li data-start=\"4112\" data-end=\"4162\"><p data-start=\"4114\" data-end=\"4162\">you are selling a property and don't know whether you will be taxed,<\/p><\/li><li data-start=\"4163\" data-end=\"4215\"><p data-start=\"4165\" data-end=\"4215\">you are considering an investment and want to know the tax consequences,<\/p><\/li><li data-start=\"4216\" data-end=\"4258\"><p data-start=\"4218\" data-end=\"4258\">you need help estimating the market price.<\/p><\/li><\/ul><p data-start=\"4260\" data-end=\"4374\"><strong data-start=\"4260\" data-end=\"4272\">Contact:<\/strong><br data-start=\"4272\" data-end=\"4275\" \/>\ud83d\udcde +420 731 098 231<br data-start=\"4294\" data-end=\"4297\" \/>\u2709\ufe0f <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"4300\" data-end=\"4322\">michal.blaha@re-max.cz<\/a><br data-start=\"4322\" data-end=\"4325\" \/>\ud83c\udf10 <a class=\"\" href=\"https:\/\/blahareality.cz\/en\/\" target=\"_new\" rel=\"noopener\" data-start=\"4328\" data-end=\"4374\">www.blahareality.cz<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-62d6ac8 e-flex e-con-boxed e-con e-parent\" data-id=\"62d6ac8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23342b7 elementor-widget elementor-widget-heading\" data-id=\"23342b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You don't know what to do? Let me help you<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-7a6a8a5 e-flex e-con-boxed e-con e-parent\" data-id=\"7a6a8a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0dc79a elementor-widget elementor-widget-image\" data-id=\"d0dc79a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/1.png\" class=\"attachment-large size-large wp-image-17591\" alt=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-43b0039 e-flex e-con-boxed e-con e-parent\" data-id=\"43b0039\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa7a66d elementor-align-center elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"fa7a66d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-shrink\" href=\"https:\/\/blahareality.cz\/en\/i-want-to-sell\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want to sell at the highest price <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7293f78 elementor-widget elementor-widget-spacer\" data-id=\"7293f78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-127a318 e-flex e-con-boxed e-con e-parent\" data-id=\"127a318\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3b9fca elementor-widget elementor-widget-text-editor\" data-id=\"f3b9fca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<script>\n        (function (w,d,s,o,f,js,fjs) {\n            w['ecm-widget']=o;w[o] = w[o] || function () { (w[o].q = w[o].q || []).push(arguments) };\n            js = d.createElement(s), fjs = d.getElementsByTagName(s)[0];\n            js.id = '1-43c2cd496486bcc27217c3e790fb4088'; js.dataset.a = 'blaha'; js.src = f; js.async = 1; fjs.parentNode.insertBefore(js, fjs);\n        }(window, document, 'script', 'ecmwidget', 'https:\/\/d70shl7vidtft.cloudfront.net\/widget.js'));\n    <\/script>\n            <div id=\"f-1-43c2cd496486bcc27217c3e790fb4088\"><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>When selling a property in the Czech Republic, individuals can exempt the gain from the sale from income tax under certain conditions. The key concept is the so-called time test, i.e. the minimum period of time you must own or live in the property in order not to be taxed on the gain. This article explains the current conditions, the changes effective from 2021, the exemptions and brings [...]<\/p>","protected":false},"author":1,"featured_media":17549,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"uagb_featured_image_src":{"full":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-scaled.jpg",2560,1707,false],"thumbnail":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-150x150.jpg",150,150,true],"medium":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-300x200.jpg",300,200,true],"medium_large":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-768x512.jpg",768,512,true],"large":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-1024x683.jpg",1024,683,true],"1536x1536":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-2048x1365.jpg",2048,1365,true],"trp-custom-language-flag":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-18x12.jpg",18,12,true]},"uagb_author_info":{"display_name":"miblaha","author_link":"https:\/\/blahareality.cz\/en\/author\/miblaha\/"},"uagb_comment_info":0,"uagb_excerpt":"P\u0159i prodeji nemovitosti v \u010cesk\u00e9 republice mohou fyzick\u00e9 osoby za ur\u010dit\u00fdch podm\u00ednek osvobodit zisk z prodeje od dan\u011b z p\u0159\u00edjmu. Kl\u00ed\u010dov\u00fdm pojmem je tzv. \u010dasov\u00fd test, tedy minim\u00e1ln\u00ed doba, po kterou mus\u00edte nemovitost vlastnit nebo v n\u00ed bydlet, abyste zisk nemuseli danit. Tento \u010dl\u00e1nek vysv\u011btluje aktu\u00e1ln\u00ed podm\u00ednky, zm\u011bny platn\u00e9 od roku 2021, v\u00fdjimky a p\u0159in\u00e1\u0161\u00ed&hellip;","rttpg_featured_image_url":{"full":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-scaled.jpg",2560,1707,false],"landscape":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-scaled.jpg",2560,1707,false],"portraits":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-scaled.jpg",2560,1707,false],"thumbnail":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-150x150.jpg",150,150,true],"medium":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-300x200.jpg",300,200,true],"large":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-1024x683.jpg",1024,683,true],"1536x1536":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-2048x1365.jpg",2048,1365,true],"trp-custom-language-flag":["https:\/\/blahareality.cz\/wp-content\/uploads\/2025\/08\/Clanek-casovy-test-18x12.jpg",18,12,true]},"rttpg_author":{"display_name":"miblaha","author_link":"https:\/\/blahareality.cz\/en\/author\/miblaha\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/blahareality.cz\/en\/category\/uncategorized\/\" rel=\"category tag\">Neza\u0159azen\u00e9<\/a>","rttpg_excerpt":"P\u0159i prodeji nemovitosti v \u010cesk\u00e9 republice mohou fyzick\u00e9 osoby za ur\u010dit\u00fdch podm\u00ednek osvobodit zisk z prodeje od dan\u011b z p\u0159\u00edjmu. Kl\u00ed\u010dov\u00fdm pojmem je tzv. \u010dasov\u00fd test, tedy minim\u00e1ln\u00ed doba, po kterou mus\u00edte nemovitost vlastnit nebo v n\u00ed bydlet, abyste zisk nemuseli danit. Tento \u010dl\u00e1nek vysv\u011btluje aktu\u00e1ln\u00ed podm\u00ednky, zm\u011bny platn\u00e9 od roku 2021, v\u00fdjimky a p\u0159in\u00e1\u0161\u00ed&hellip;","_links":{"self":[{"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/posts\/17547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/comments?post=17547"}],"version-history":[{"count":7,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/posts\/17547\/revisions"}],"predecessor-version":[{"id":17594,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/posts\/17547\/revisions\/17594"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/media\/17549"}],"wp:attachment":[{"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/media?parent=17547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/categories?post=17547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blahareality.cz\/en\/wp-json\/wp\/v2\/tags?post=17547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}