The child tax relief is one of the most significant tax credits that employees and entrepreneurs in the Czech Republic can claim. Not only does it reduce the tax liability for families with children, but it also allows them to potentially receive a so-called tax bonus. Although this is one of the most commonly claimed deductions, there is a great deal of confusion surrounding it—who is eligible, what conditions must be met, and what documents need to be submitted.
In today’s blog post, we’ll explain what the tax credit is, who can claim it, what the current amounts are, and how to proceed when filing a taxpayer declaration, annual tax reconciliation, or tax return.
What is the child tax credit?
The child tax credit is a tax deduction that can be claimed by a parent or another person who lives with a dependent child in the same household.
The advantage of this credit is that if the tax paid is less than the amount of the credit, the taxpayer may be eligible for a tax bonus, provided certain conditions are met. This means that the government will refund the taxpayer money even beyond the amount of the tax.
The tax credit is governed by the Income Tax Act and can be claimed by both employees and self-employed individuals.
The credit can be claimed either monthly through payroll (by listing the child on the Taxpayer’s Declaration form) or retroactively once a year (either in the annual tax settlement or on the tax return).
Who is eligible for a tax credit?
A taxpayer is eligible for a tax credit if they:
- Support a child under the age of 26,
- live with the child in a shared household,
- have taxable income,
- meet the legal requirements for claiming the credit.
This typically includes:
- The child’s parents,
- adoptive parents,
- grandparents (if they are providing parental care for the child),
- the spouse of the child’s parent.
Only one taxpayer may claim the benefit for a specific child during a given period (typically a month), or once a year as part of the annual tax reconciliation or tax return. Parents may take turns during the year. If there are multiple children in the household, parents may divide the claims among the individual children.
For which children can the tax benefit be claimed?
The tax benefit can be claimed for:
- A minor child,
- an adult child up to age 26, provided they are actively preparing for a future career,
- a child who is unable to prepare for a career or work due to illness or injury.
The child must live with the taxpayer in the same household.
Amount of the Tax Relief
The amount of the tax relief depends on the number of dependent children in the household. For the year 2026, the amounts are as follows:
If a child holds a ZTP/P card (person with a disability), the amount is doubled.
The order of the children is not determined by the child’s age but is set by the taxpayer. However, it is important to remember that there must always be a child in first priority in the household for there to be a child in second or third priority. This is important to keep in mind, for example, when parents divide the claims for their children between themselves. In a household with two children, a situation may arise where the father claims one child as first priority and the mother claims the other child as second priority.
When Is a Tax Bonus Granted?
If the amount of the tax credit exceeds the calculated tax, the taxpayer is entitled to a tax bonus, which is paid to the taxpayer either through monthly deductions from their salary or through the annual application of the tax credit in the annual tax settlement or in the tax return.
However, eligibility also requires a sufficient amount of taxable income. The total of income from employment and business activities for the given year must exceed six times the minimum wage for that year. For the year 2026, this amounts to 134,400 CZK. If a taxpayer’s income from employment and business activities for the entire year does not reach this amount, the taxpayer is not eligible for the tax bonus.
What documents must be submitted?
If an employee wishes to claim a child tax credit from their employer (either monthly when signing the taxpayer’s declaration, or annually through the annual tax settlement), they must provide their employer with a copy of the child’s birth certificate and a confirmation from the other parent that they are not claiming the credit—if the other parent is employed, a confirmation from their employer is required; if they are unemployed or self-employed, a sworn statement from the other parent is sufficient. If the child is over 18 years of age, it is necessary to provide a valid proof of enrollment. If the child is studying abroad, it is also necessary to provide a decision from the Ministry of Education, Youth, and Sports (MŠMT) recognizing that the foreign university is equivalent to a university in the Czech Republic. If the child has a ZTP/P disability card, the ZTP/P card must also be submitted.
If the taxpayer wishes to claim the deduction on their tax return, they must provide a statement from the other parent and, if applicable, proof of enrollment, the Ministry of Education, Youth and Sports decision, and the ZTP/P card.
In conclusion
The child discount is applied on a monthly basis and can therefore be claimed for months in which all necessary conditions are met as of the first day of the month.
Therefore, if a child stops studying during the month, the deduction may still be claimed for that month. Conversely, if a child receives a ZTP/P card during the month, the double amount may be claimed only starting the following month.
The only exception is the month in which the child is born. In this month, the discount may be claimed even without meeting the first-day requirement.
The tax benefit may be claimed until the child reaches the age of 26, provided the child is enrolled in school. The benefit ends in the month in which the child reaches the specified age or completes their studies.