The taxpayers of personal income tax who have been granted the invalidity status are entitled to the basic and enhanced tax credit.
The taxpayer, who has been granted the invalidity status of the first and second grade and who is a receiver of the invalidity pension, is entitled to the basic tax credit in the amount of 2 520 CZK.
The taxpayer, who has been granted the invalidity status of the third grade is entitled to the enhanced tax credit of 5 040 CZK. The taxpayers of personal income tax, who are holders of a ZTP/P card (severe health disability requiring a guide) are entitled to a tax credit of 16 140 CZK annually.
The entitlement to the tax credit is proved by presenting a copy of the retirement pension assesment document and confirmation of the pension payment from ČSSZ (Social Security Administration). The taxpayer is entitled to the tax credit in the months, on the first day of which the tax payer meets the requirements for the tax credit.
