Individuals (employees and business owners)
Deductions from the tax base
| Deduction | Deduction amount | Conditions | Supporting documents |
| Donations | minimum total CZK 1,000,
2023: maximum 30% of the tax base 2024: maximum 15% of the tax base |
the donation must be for a charitable purpose and provided to a non-profit organisation in the EU or to Ukraine | Confirmation of the donation from the organisation concerned |
| Mortgage interest | maximum CZK 150,000 per mortgage | mortgage for your own home (not a rental property!) | Confirmation of interest paid from the bank; officials sometimes request the mortgage agreement and a title deed extract |
| Supplementary pension insurance | 2023: maximum CZK 24,000, the sum of amounts exceeding CZK 1,000 in each month (eligible for the state contribution), i.e. contributions up to CZK 1,000/month cannot be deducted for tax purposes, as they are supported directly by a state subsidy | must meet the statutory conditions; whether a deduction is available is usually stated in the contract | Confirmation of premiums paid from the insurer |
| Private life insurance | 2023: maximum CZK 24,000 | must meet the statutory conditions; whether a deduction is available is usually stated in the contract | Confirmation of premiums paid from the insurer |
| Long-term investment product | 2024: maximum CZK 48,000 (now also includes life insurance and supplementary pension insurance) | minimum contract term of 10 years; withdrawals from the products only after age 60 | Confirmation of contributions to the investment product from the relevant institution |
| Trade union membership fees | 2023: maximum CZK 3,000 and also maximum 1.5% of the employment income tax base
2024: abolished |
must be a member of the trade union concerned | Confirmation of fees paid from the organisation |
| Further education | 2023:
maximum CZK 10,000, maximum CZK 13,000 for people with disabilities maximum CZK 15,000 for people with more severe disabilities 2024: abolished |
for examinations verifying further education outcomes | Confirmation of payment of these fees |
Other deductions include Research and Development and the Provision of Vocational Education. These deductions are not very common, however, and the conditions for claiming them are more complicated.
Tax credits
These are deducted from the calculated tax. Credits are applied up to the amount of tax due. Only the child tax credit can create entitlement to a tax bonus.
| Credit | Credit amount | Conditions | Supporting documents |
| Basic taxpayer credit | CZK 30,840 | you only need to be a Czech tax resident | nothing 🙂 |
| Spouse credit | CZK 24,840 | your spouse’s income for the whole year was below CZK 68,000 (maternity benefit counts, parental allowance does not)
2024: additional condition – the spouse must also care for a child under 3 |
Spouse’s declaration of their income |
| Children | First child: CZK 15,204
Second child: CZK 22,320 Third and each subsequent child: CZK 27,840 |
the child lives in the same household as you, is under 18 or under 26 if studying; only one parent may claim | I am claiming – confirmation from your partner’s employer that they are not claiming the credit; if they do not work, a declaration is sufficient
– for children aged 18–26, also confirmation of the child’s studies My partner is claiming – I must provide confirmation from my employer or a declaration |
| Your own studies | 2023: CZK 4,020
2024: abolished |
full-time, combined and distance learning | confirmation of studies from the school |
| Disability | Level 1 and 2 disability: CZK 2,520
Level 3 disability: CZK 5,040 holders of a ZTP/P card: CZK 16,140 |
if you receive a disability pension and hold a ZTP/P card, you are entitled to both credits | Disability: confirmation from the Czech Social Security Administration of disability pension payments
ZTP/P: no documentation required |
| Preschool fees | up to the amount of preschool fees paid,
2023: maximum CZK 17,300 2024: abolished |
the child lives in the same household as you; only one parent may claim | Confirmation of preschool education payments from the preschool |
Legal entities (companies)
Deductions from the tax base
The tax base is calculated as the difference between revenue and expenses. Deductions can always be claimed only up to the amount of the donation you have paid.
| Deduction | Deduction amount | Conditions | Supporting documents |
| Donations | each donation at least CZK 2,000, maximum total 10% of the tax base (in 2023 a maximum of 30% for a donation to Ukraine) | the donation must be for a charitable purpose and provided to a non-profit organisation in the EU | Confirmation of the donation from the organisation concerned |
Companies can also claim deductions for Research and Development and the Provision of Vocational Education. These deductions are not very common, however, and the conditions for claiming them are more complicated.
Tax credits
These are deducted from the calculated tax. Credits are applied up to the amount of tax due.
| Credit | Credit amount | Conditions | Supporting documents |
| Credit for employees with disabilities | less severe disability: CZK 18,000
more severe disability: CZK 60,000 |
the credit amount is for 1 employee who worked for the company all year; if they worked part-time or for only part of the year, the credit is reduced proportionately | nothing 🙂 |