Tax discounts in Czechia for 2026: for yourself, children, spouse and mortgage
Updated: 12 November 2026
Tax returns for 2026 will be filed in spring 2027. The good news: most discounts also apply to foreigners — as long as you are a Czech tax resident. Here are all the amounts you can claim for 2026.
- Basic taxpayer discount — CZK 30,840 a year (CZK 2,570 a month).
- Children: CZK 15,204 for the first, CZK 22,320 for the second, CZK 27,840 for the third and each further child.
- Spouse — CZK 24,840, only if they care for a child under 3 and earn up to CZK 68,000.
- Mortgage interest — up to CZK 150,000 a year (for contracts from 2021).
- The student discount and “školkovné” (nursery fee discount) were abolished from 2024.
Tax discounts (slevy na dani)
- Basic taxpayer discount (sleva na poplatníka): CZK 30,840. Anyone with taxable income gets it. It does not apply under the OSVČ flat-rate tax regime.
- Spouse: CZK 24,840 (CZK 49,680 if the partner holds a ZTP/P card). Conditions: a shared household, partner’s income up to CZK 68,000 a year and care for a child under 3.
- Disability: CZK 2,520 (degree I–II), CZK 5,040 (degree III); ZTP/P card holders — CZK 16,140.
Child tax benefit and tax bonus
The child tax benefit (daňové zvýhodnění) can be claimed by one parent only. The child must live with you in a shared household; up to age 26 if in full-time education. If the benefit exceeds your tax, the tax office pays out the difference as a tax bonus.
- 1st child — CZK 15,204;
- 2nd child — CZK 22,320;
- 3rd and each further child — CZK 27,840;
- a child with a ZTP/P card — double the amount.
Condition for the bonus for 2026: income of at least 6 minimum wages — CZK 134,400 a year (for employees, more than CZK 11,200 gross a month).
Deductions from the tax base
- Mortgage interest: up to CZK 150,000 a year for loans signed from 1.1.2021 and up to CZK 300,000 for older ones. If the home is jointly owned, only one spouse can deduct it.
- Retirement products (supplementary pension savings, life insurance, DIP): together up to CZK 48,000 a year. For pension savings, only the amount above CZK 1,700 a month counts.
- Donations: if the total exceeds 2 % of the tax base or is at least CZK 1,000; blood donation — CZK 3,000 per donation.
What foreigners need to know
- Tax residents (you live in Czechia more than 183 days a year or your centre of interests is here) have the same discounts as Czech citizens.
- Non-residents can claim child and spouse discounts only if they are EU/EEA residents and at least 90 % of their total income comes from Czechia.
- Documents from abroad (birth certificate, confirmation of studies) often need a sworn (court) translation.
Deadlines for 2026
- Employees: request the annual tax settlement (roční zúčtování) from your employer by 15.2.2027.
- Paper tax return — by 1.4.2027; electronic — by 3.5.2027 (1 May is a Saturday and a public holiday); with a tax adviser — by 1.7.2027.
Need help?
We will prepare your tax return, check which discounts you are entitled to, translate documents for the tax office and file everything on time. Try our OSVČ tax calculator too.
Sources
This article is for general information only and is not legal or tax advice. Check the current rules before making a decision, or contact us.