Tax Benefits for Families: Spouse, Children and What Returns in 2027

Czech income tax is 15% of the tax base (23% above 1,762,812 CZK a year in 2026). Two kinds of benefits then lower it:

Deductions (nezdanitelné části základu daně) lower the tax base: mortgage interest, pension and life insurance savings, donations.
Tax credits (slevy na dani) are subtracted from the tax itself: the basic credit, the spouse credit, the child credit.

The amounts for 2026

Benefit	Per year	On the payslip?
Basic credit for every taxpayer	30,840 CZK	Yes, 2,570 CZK a month
Spouse credit	24,840 CZK	No, only once a year
Child credit, first child	15,204 CZK	Yes, 1,267 CZK a month
Child credit, second child	22,320 CZK	Yes, 1,860 CZK a month
Child credit, third and each further child	27,840 CZK	Yes, 2,320 CZK a month
Mortgage interest (deduction)	up to 150,000 CZK	No, once a year
Pension, life insurance and long-term investment savings (deduction)	up to 48,000 CZK together	No, once a year

The amounts per child double for a child with a ZTP/P card (severe disability).

The child credit and the child bonus

The child credit (daňové zvýhodnění na dítě) is for a child who lives with you in one household in the EU or EEA: a child under 18, or up to 26 while studying full-time. Only one parent claims it for a given child, but with two or more children each parent can claim a different child. The order (first, second, third) follows the number of children you support in the household, not their dates of birth.

When the child credit is higher than your tax, the difference is paid out to you as a child bonus (daňový bonus). For that, you need income from employment or self-employment of at least six times the minimum wage in the year: 134,400 CZK for 2026. On a monthly payslip the condition is a salary of at least half the minimum wage, 11,200 CZK. Rent and investment income do not count towards this limit.

The net salary calculator shows the child credit and bonus on a monthly salary.

The spouse credit

The spouse credit (sleva na manžela/manželku) of 24,840 CZK a year is narrower than many people think. All conditions must be met:

you are married (or in a registered partnership) and live together;
your spouse's own income in the year is at most 68,000 CZK;
you live together with a child under 3 whom you support.

It is counted per month in which the conditions were met, and it doubles when the spouse holds a ZTP/P card. The spouse credit is never given on the payslip: you claim it only in the employer's annual settlement or in your tax return. That makes it the benefit that is most often forgotten.

Mortgage, pension savings and donations

Mortgage interest on a loan for your own housing: up to 150,000 CZK a year, or up to 300,000 CZK for loans taken out before 2021. You need the bank's yearly certificate.
Pension savings, life insurance and the long-term investment product (DIP): up to 48,000 CZK a year for all of them together, not per product.
Donations to charities, schools and similar: deductible when they add up to at least 1,000 CZK or 2% of your tax base, up to 30% of the tax base (a limit that applies until the end of 2026).
Blood donation: each donation counts as 3,000 CZK.

These are claimed once a year, in the annual settlement or the tax return, with the certificates from the bank, insurer or charity.

How to claim

Employees claim the basic credit and the child credit monthly through the tax declaration signed with the employer. Everything else goes in the employer's annual settlement (ask by 15 February, with your documents) or in your own tax return. See do I have to file a tax return as an employee?
Missed something? A tax return can claim all benefits for the whole year, including children and credits not used on the payslip.
Non-residents: only the basic credit, unless they live in an EU or EEA country and at least 90% of their worldwide income comes from the Czech Republic.

The tax refund estimate shows roughly what these benefits are worth for you.

What returns in 2027

Two credits that were abolished in 2024 come back from the 2027 tax year, so you first claim them in the annual settlement or tax return in early 2028:

Kindergarten credit (školkovné): the fees for placing a child in a kindergarten or a similar pre-school facility, up to the minimum wage per child, 24,900 CZK for 2027. Only the placement fee counts, not meals, trips or clubs. Only one parent claims it per child.
Student credit (sleva na studenta): 4,020 CZK a year for a taxpayer up to 26 (28 for full-time doctoral study) who is preparing for a profession by studying.

This guide gives the general rules; whether each benefit applies depends on your own household and income.

Official sources: Income Tax Act No. 586/1992 Coll., § 15, § 35ba and § 35c (zakonyprolidi.cz); Financial Administration (financnisprava.gov.cz).