Nursery fees
You can deduct the fee for placing a child in a nursery or similar preschool childcare facility. Meals, clubs, trips and donations to the nursery do not count — only the actual tuition fee.
The upper limit equals the monthly minimum wage applicable for that year. Based on this year's figures, it would be up to CZK 22,400 per child, with a separate limit for each child.
Only one parent in a household claims the credit. A new requirement compared with the previous rules is that the claimant must provide confirmation from the other parent that they are not claiming the same benefit. In shared custody, you can split the credit.
TIP! This time, self-employed people claiming lump-sum expenses will also be able to claim the nursery-fee credit.
Student tax credit
It returns in the same form as before 2023. Up to CZK 4,020 a year can be deducted by anyone continuously preparing for a future profession through study and aged no more than 26 (28 for full-time doctoral studies). The credit is calculated monthly: each month at whose start you met the conditions gives one twelfth, or CZK 335.
When can you actually claim the credits?
Both credits can first be claimed against income for 2027 — through your employer's annual tax reconciliation or in a tax return filed at the start of 2028. They cannot be claimed for 2025 or 2026.
Would you like to discuss what the return of these credits means for your particular situation? Get in touch. 🌿