Czech Tax Guide 2025: Reliefs, Discounts & Bonuses

Tax relief means expenses you can deduct from your taxable income (your tax base), which lowers the amount you have to pay in taxes. If you're a freelancer (OSVČ) in the Czech Republic using the 60-40 method, tax relief applies to the 40% of your income that you pay taxes on.

A tax discount is an amount that is deducted from your income tax. After calculating your income tax based on your tax base, you deduct the tax discount from the income tax amount.

Tax bonus is a refund you might get from the tax office if your final tax amount is lower than the bonus amount.

To be eligible for tax reliefs,discounts and tax bonuses in the Czech republic  your annual net income must be above 91,200 CZK in 2025 (for the 2024 tax year).

Tax Reliefs in the Czech Republic (2025)

Tax reliefs help reduce the amount of your income that gets taxed, which can lower the total tax you have to pay. Below are some of the main tax reliefs available:

What is it? Donating blood, plasma, or organs can reduce your taxable income.

• How much you can deduct:

  • Blood donation: 3,000 CZK

  • Plasma donation: 3,000 CZK

  • Organ donation: 20,000 CZK

• Who qualifies? Anyone who donates blood, plasma, or organs in the Czech Republic.

• What you need: Confirmation from the hospital.

What is it? If you have a mortgage, you can deduct the interest payments, but only if you have an active trade license or employment.

• Maximum deduction: 150,000 CZK

• Who qualifies? Anyone who pays a mortgage in the Czech Republic and has an active trade license or employment.

• What you need:

  • Bank confirmation of the total interest paid.

  • If it's you are applying first time, you should provide your mortgage contract.

What is it? You can deduct the amount you invest in private pension savings within the non-government sector.

• Maximum deduction: 24,000 CZK

• Who qualifies? Anyone who has an active trade license or employment in the Czech Republic.

• What you need: Confirmation from your pension provider showing the total amount paid.

What is it? Life insurance premiums paid to a Czech organization can be deducted from your tax base.

• Maximum deduction: 24,000 CZK

• Who qualifies? Anyone with an active trade license or employment.

• What you need: Confirmation from the insurance provider of the total premiums paid.

What is it? You can claim a deduction for fees paid for exams that improve your qualifications.

• Maximum deduction: 10,000 CZK

• Who qualifies? Anyone who paid for exams to certify an improvement in education.

• What you need: Invoice or confirmation of the examination fees.

What is it? Financial donations made to approved Czech organizations can reduce your tax base.

• How much you can deduct:

Donations must be at least 2% of your tax base or 1,000 CZK.

You can deduct up to 30% of your tax base.

• Who qualifies? Anyone who donates to approved Czech organizations.

• What you need: Confirmation from the recipient organization.

Tax Discounts in the Czech Republic (2025)

Tax discounts reduce the actual amount of tax you owe. Here are the most common tax discounts in the Czech Republic:

What is it? Freelancers automatically get a Czech tax discount applied to reduce their taxes.

• Amount: 30,840 CZK

• Who qualifies? All freelancers with an active trade license.

• What you need: No documents required — it’s applied automatically.

What is it? If your spouse was not employed in the previous tax year or earned under 68,000 CZK, you can claim a tax discount.

• Amount: Up to 24,840 CZK

• Who qualifies?

  • Your spouse did not earn income or earned under 68,000 CZK.

  • Your spouse lives in the Czech Republic and cares for a child under 3.

• What you need:

  • Marriage certificate (with Czech translation).

  • Biometric card or visa (for non-EU spouse).

  • Temporary residency certificate (for EU spouse, optional).

  • Signed affidavit from the spouse. The affidavit can be generated online here.

What is it? A tax bonus is a refund for overpaid taxes after all deductions. This bonus is available for parents who live in the Czech Republic with their children.

Bonus amounts:

• 1st child: 15,204 CZK

• 2nd child: 22,320 CZK

• 3+ children: 27,840 CZK

For example, if you have 3 children, then the total tax bonus amount would be 15,204 CZK + 22,320 CZK + 27,840 CZK

• Who qualifies? Only one parent can claim the bonus, and the child must live in the Czech Republic.

• What you need:

• Birth certificate (with Czech translation).

• Biometric card or visa (for a non-EU child).

• School attendance confirmation (for children over 7).

• Signed affidavit with the child’s details from your spouse. Can be generated here.

1. What are tax reliefs in the Czech Republic? Tax reliefs are expenses you can deduct from your taxable income, lowering your tax base and reducing the amount of taxes you pay.

2. Who qualifies for tax reliefs in the Czech Republic? Freelancers (OSVČ), employees, and parents can qualify for tax reliefs if their income meets the required thresholds for the tax year.

3. What is a tax discount in the Czech Republic? A tax discount reduces the total tax amount you owe. It’s deducted directly from your calculated tax.

4. What is a tax bonus in the Czech Republic? A tax bonus is a refund from the tax office if your final tax amount is less than the bonus. It’s mainly for parents with children.

5. How do tax reliefs work for freelancers in the Czech Republic? Freelancers can use tax reliefs if their annual net income exceeds 91,200 CZK in 2025. 

6. Are tax discounts available for freelancers in the Czech Republic? Yes, freelancers can claim tax discounts, such as the annual tax discount for freelancers (OSVČ), reducing their final tax bill.

7. Can I claim tax reliefs for donations in the Czech Republic? Yes, you can deduct donations from your tax base if they meet the required conditions.

8. How do I apply for tax reliefs in the Czech Republic? You apply by submitting the necessary documentation (e.g., receipts, bank statements) when filing your tax return.