{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cz/mf/priloha-2-vypocet-dilciho-zakladu-dane-najem-ostatni-prijmy",
  "version": "1.0.0",
  "title": "Czech Republic Personal Income Tax Return — Rental and Other Income Annex (Příloha č. 2 k Přiznání k dani z příjmů fyzických osob)",
  "description": "Příloha č. 2 (form 25 5405/P2, MFin 5405/P2), the rental-income and other-income annex to the Czech Republic's annual personal income tax return, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob (25 5405, MFin 5405), filed by a taxpayer with income from renting property (§9 zákona č. 586/1992 Sb., o daních z příjmů) and/or other miscellaneous income (§10 zákona) not already captured elsewhere on the base return. The base return's own description explicitly scopes this annex out (\"It deliberately does NOT model: ... Příloha č. 2 (rental and other income, §9/§10 zákona) ...\"); this document closes that gap. It models: the §9 rental partial-tax-base computation (ř. 201-206 — total rental income, the immovable-property-only subset, expenses, statutory §5/§23 add-back and deduction adjustments, and the flat-rate-expense/joint-marital-property election checkboxes), the rental-property reserves disclosure (opening/closing balances under zákon č. 593/1992 Sb., o rezervách), and the §10 other-income partial-tax-base computation (ř. 207-209 — total income and expenses from the annex's own bounded, 4-row \"type of income\" table, each row filer-described per §10 odst. 1 zákona's own lettered categories). It deliberately does NOT model: ř. 203 (rozdíl mezi příjmy a výdaji z nájmu nebo výsledek hospodaření), a pure arithmetic computation this annex's own instructions confirm is derived strictly from the printed formula (unlike Příloha č. 1's ř. 104, whose own instructions disclose a genuine full-accounting exception, this annex's ř. 203 instructions give no equivalent independent-entry alternative — see VERIFICATION.md for the full disclosed comparison); ř. 206 (dílčí základ daně, daňová ztráta z nájmu, transferred to ř. 39 of the base return's own basic section) and ř. 209 (dílčí základ daně z ostatních příjmů, transferred to ř. 40 there), both pure arithmetic sums of fields already captured here; or the itemized, unbounded per-row detail of the §10 income-type table (each row's own type code/letter, income, expenses, and special code), collapsed to a free-text summary field per this registry's established convention for filer-named repeating rows. It does not submit the return; the live source (financnisprava.gov.cz / www.mojedane.cz) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of the Czech Republic, the Ministerstvo financí, or the Finanční správa České republiky.",
  "status": "draft",
  "jurisdiction": {
    "country": "CZ",
    "level": "national"
  },
  "authority": {
    "name": "Ministerstvo financí",
    "abbreviation": "MFin",
    "url": "https://www.mfcr.cz",
    "operatedBy": {
      "name": "Finanční správa České republiky",
      "abbreviation": "FS ČR",
      "url": "https://financnisprava.gov.cz",
      "basis": "zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů, § 9 (rental income) and § 10 (other income) in particular; zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů"
    }
  },
  "process": {
    "type": "filing",
    "language": "cs-CZ"
  },
  "source": {
    "url": "https://financnisprava.gov.cz/assets/tiskopisy/5405-P2_22.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "25 5405/P2 MFin 5405/P2 - vzor č. 22 — Příloha č. 2 k Přiznání k dani z příjmů fyzických osob - výpočet dílčích základů daně z příjmů z nájmu (§ 9 zákona) a z ostatních příjmů (§ 10 zákona), for the tax year 2026 edition of the base return (25 5405 MFin 5405 vzor č. 30, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob). A 2-page, self-contained document: Strana (1) carries the header, the §9 rental computation (ř. 201-206) with its reserves box, and the §10 other-income table (ř. 207-209) with its cadastral-office-decision-number box; Strana (2) carries this annex's own embedded \"POKYNY K PŘÍLOZE č. 2\" field-by-field instructions, restating every numbered line's purpose and statutory basis directly, with no separate instructions document needed for this annex specifically."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-09",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-09",
    "notes": "GOV-1984: GovSchema Standard Research cycle. Closes a gap the base return's own schema (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob, GOV-1826) explicitly named and deferred in its own description, and that GOV-1977's own Příloha č. 1 schema flagged as the next open backlog candidate ('Příloha č. 2-4 (rental/other, foreign-source, and separate-tax-base income) remain open backlog candidates'). financnisprava.gov.cz's own 'Daňové tiskopisy' listing page (https://financnisprava.gov.cz/cs/danove-tiskopisy) was fetched directly (HTTP 200, no login/CAPTCHA/WAF gate) and confirmed the current Příloha č. 2 edition is vzor č. 22 (financnisprava.gov.cz/assets/tiskopisy/5405-P2_22.pdf, 164,914 bytes, %PDF, no /AcroForm or /Widget fields — the same flat print/reference-facsimile shape as the base return and Příloha č. 1), printing 'za zdaňovací období 2026 – 25 5405 MFin 5405 vzor č. 30' — confirming it is the correct companion to the currently-published base return and Příloha č. 1. Extraction used pdfjs-dist's legacy build (getTextContent() + getAnnotations()), the same technique used across this registry's PDF-based Czech schemas; both pages extracted cleanly with zero Widget annotations. A disclosed structural comparison against Příloha č. 1: that annex's ř. 104 line had a genuine, disclosed exception (a full-accounting-method filer enters an independently-derived accounting result directly, per its own instructions' explicit alternative-entry language). This annex's structurally identical-looking ř. 203 line ('Rozdíl mezi příjmy a výdaji ... nebo výsledek hospodaření před zdaněním') carries no equivalent instruction — its own Pokyny text for ř. 203 says only 'uveďte výpočet podle údajů v tiskopisu' (enter the calculation per the form's own data), with no alternative independent-entry path disclosed anywhere in this annex's instructions. ř. 203 is therefore treated as pure computed arithmetic and excluded, unlike ř. 104 in Příloha č. 1 — a deliberate, disclosed difference in treatment between two superficially similar lines, not an oversight. See VERIFICATION.md for the full line-by-line source mapping, this comparison in full, every other disclosed scope decision, and the worked mock-data example. This is a companion-schedule addition to an already-published Taxes-vertical document, not a new vertical or jurisdiction; the Czech Republic remains at 4 of 6 verticals, with Příloha č. 3 (foreign-source income tax computation, §38f zákona) and Příloha č. 4 (separate tax base, §16a zákona) now the sole remaining open backlog candidates in this companion-schedule sequence."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-09"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "birthNumber",
      "label": "Rodné číslo",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "The taxpayer's Czech birth number (rodné číslo), printed at the top of this annex to identify which taxpayer/DAP it belongs to — the same identifier as the base return's own `birthNumber` field (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob) and Příloha č. 1's own `birthNumber` field. Modelled as optional for the same reason: a taxpayer with no Czech birth number uses a DIČ or office-assigned identifier on the base return instead, and this annex is filed as part of the same DAP.",
      "sourceRef": "Strana (1), header",
      "validation": {
        "maxLength": 11
      }
    },
    {
      "name": "flatRateRentalExpenseElection",
      "label": "Uplatňuji výdaje procentem z příjmů (30 %)",
      "type": "boolean",
      "required": false,
      "description": "Pre-printed checkbox, marked with a cross if the taxpayer claims rental expenses as the flat statutory percentage of rental income (30%, capped at CZK 600,000) under §9 odst. 4 zákona, instead of actual, evidenced expenses. Left unmarked (false) otherwise.",
      "sourceRef": "Strana (1), Oddíl 1 header"
    },
    {
      "name": "jointMaritalPropertyRentalIncome",
      "label": "Dosáhl jsem příjmů ze společného jmění manželů",
      "type": "boolean",
      "required": false,
      "description": "Pre-printed checkbox, marked with a cross if the taxpayer's rental income was derived from property held in the spouses' společné jmění manželů (joint marital property, excluding podílové spoluvlastnictví/co-ownership by shares) — such income is taxed to only one spouse, who reports it on their own DAP. Left unmarked (false) otherwise.",
      "sourceRef": "Strana (1), Oddíl 1 header"
    },
    {
      "name": "rentalIncomeTotal",
      "label": "201 Příjmy podle § 9 zákona celkem",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total income from renting property (§9 zákona), recorded per §9 odst. 5 zákona (záznamy o příjmech, if expenses are claimed as a flat percentage) or §9 odst. 6 zákona (záznamy o příjmech a výdajích, if actual expenses are claimed), including both Czech-source and recalculated foreign-source rental income.",
      "sourceRef": "ř. 201"
    },
    {
      "name": "rentalIncomeFromImmovablePropertyOnly",
      "label": "201a Příjmy podle § 9 zákona pouze z nájmu nemovitých věcí (z ř. 201)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The subset of rentalIncomeTotal attributable specifically to renting immovable property (nemovité věci) — e.g. land or buildings — as opposed to movable property.",
      "sourceRef": "ř. 201a"
    },
    {
      "name": "rentalExpenses",
      "label": "202 Výdaje podle § 9 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total expenses related to rental income (§9 zákona): either actual, evidenced expenses under §9 odst. 6 zákona, or the flat 30% statutory percentage of rentalIncomeTotal (capped at CZK 600,000) if flatRateRentalExpenseElection is marked. If the property is co-owned by two or more taxpayers, shared expenses are divided per each owner's ownership share or contractually agreed proportion.",
      "sourceRef": "ř. 202"
    },
    {
      "name": "rentalAdjustmentsIncreasingAmount",
      "label": "204 Úhrn částek podle § 5, § 23 zákona a ostatní úpravy podle zákona zvyšující",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total of statutory adjustments under §5/§23 zákona (and other adjustments under the Act) that increase the rozdíl mezi příjmy a výdaji or výsledek hospodaření před zdaněním for rental income, before this annex's own ř. 206 partial-tax-base line.",
      "sourceRef": "ř. 204"
    },
    {
      "name": "rentalAdjustmentsDecreasingAmount",
      "label": "205 Úhrn částek podle § 5, § 23 zákona a ostatní úpravy podle zákona snižující",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total of statutory adjustments under §5/§23 zákona (and other adjustments under the Act) that decrease the rozdíl mezi příjmy a výdaji or výsledek hospodaření před zdaněním for rental income, before this annex's own ř. 206 partial-tax-base line.",
      "sourceRef": "ř. 205"
    },
    {
      "name": "rentalPropertyReservesStart",
      "label": "Rezervy na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The balance, at the start of the tax period, of reserves (rezervy) relating to the rented property, as defined by zákon č. 593/1992 Sb., o rezervách pro zjištění základu daně z příjmů.",
      "sourceRef": "Strana (1), box beside ř. 206"
    },
    {
      "name": "rentalPropertyReservesEnd",
      "label": "Rezervy na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The balance, at the end of the tax period, of reserves (rezervy) relating to the rented property, as defined by zákon č. 593/1992 Sb., o rezervách pro zjištění základu daně z příjmů.",
      "sourceRef": "Strana (1), box beside ř. 206"
    },
    {
      "name": "otherIncomeItemsSummary",
      "label": "Druh příjmů podle § 10 odst. 1 zákona (tabulka)",
      "type": "string",
      "required": false,
      "description": "Free-text summary of this annex's own bounded, 4-row \"type of other income\" table — for each item present: its lettered category under §10 odst. 1 zákona (A – occasional activity, B – sale of real estate, C – sale of movable property, D – sale of securities, E – transfer income under §10 odst. 1 písm. c), F – other miscellaneous income such as gambling under §10 odst. 1 písm. h) bod 2-6, G – gratuitous/gift income, H – lottery/tombola income under §10 odst. 1 písm. h) bod 1), a plain-language description, the income and expense amounts, the resulting difference, and (if applicable) the special one-letter code — 'p' (agricultural/forestry/water-management income with flat-rate expenses), 's' (income from joint marital property), 'z' (foreign-source income), or 'n' (gratuitous income that is real estate) — collapsed to one free-text field per this registry's established treatment of filer-described repeating rows. For a category-B or code-'n' (real estate) row, also includes the cadastral office's own decision (registration) number from the deed of title, per this annex's own instruction to attach the notification of entry (vyrozumění o provedeném vkladu) to the filing.",
      "sourceRef": "Strana (1), table"
    },
    {
      "name": "otherIncomeTotal",
      "label": "207 Příjmy podle § 10 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Sum, across every row of otherIncomeItemsSummary, of each item's income amount (column 2 of the printed table).",
      "sourceRef": "ř. 207"
    },
    {
      "name": "otherExpensesTotal",
      "label": "208 Výdaje podle § 10 zákona (maximálně do výše příjmů)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Sum, across every row of otherIncomeItemsSummary, of each item's expense amount (column 3 of the printed table) — for any individual row where expenses would exceed that row's own income, only the income amount is included in this sum for that row (per §10 odst. 4 zákona, a loss on one type of other income may not offset a gain on another).",
      "sourceRef": "ř. 208"
    }
  ],
  "steps": [
    {
      "id": "rental_income_section_9",
      "title": "Rental income partial tax base (§ 9 zákona)",
      "fields": [
        "birthNumber",
        "flatRateRentalExpenseElection",
        "jointMaritalPropertyRentalIncome",
        "rentalIncomeTotal",
        "rentalIncomeFromImmovablePropertyOnly",
        "rentalExpenses",
        "rentalAdjustmentsIncreasingAmount",
        "rentalAdjustmentsDecreasingAmount",
        "rentalPropertyReservesStart",
        "rentalPropertyReservesEnd"
      ],
      "next": "other_income_section_10"
    },
    {
      "id": "other_income_section_10",
      "title": "Other income partial tax base (§ 10 zákona)",
      "fields": [
        "otherIncomeItemsSummary",
        "otherIncomeTotal",
        "otherExpensesTotal"
      ]
    }
  ]
}