Membership fees paid to a trade union – a deductible item from the income tax base of FO

The taxpayer may reduce his tax base by the membership fees paid to a trade union in the tax year. According to its statutes, this organisation defends the economic and social interests of employees.

The taxpayer may deduct an amount of up to 1,5 % of his taxable income from employment. This income does not include income subject to withholding tax. The taxpayer can reduce his tax base by a maximum of CZK 3 000 per year.

The trade union will issue the taxpayer with a certificate of the membership fees paid, which is an attachment to the tax return.