21. 6. 2023
Personal income tax credit for a dependent spouse
A personal income tax payer may also apply a discount for a spouse, up to a maximum of CZK 24,840 per tax year, if the spouses live together in a jointly managed household and the spouse’s income for the tax year does not exceed CZK 68,000. If the spouse is also granted a disabled person’s card, the amount of the discount is doubled, i.e. to CZK 49 680.
The discount can only be applied in the month at the beginning of which the reduction conditions are met. The taxpayer proves his/her entitlement to the tax reduction by a sworn declaration from the other spouse that his/her annual income does not exceed CZK 68 000.
The income limit of CZK 68,000 per year does not include state social assistance benefits, foster care benefits with the exception of the foster parent’s remuneration, benefits for persons with disabilities, benefits for persons in material distress, care allowance, social services, state contributions for supplementary pension insurance with state contribution, state contributions to supplementary pension savings, state contributions under the Act on Building Savings and on State Support for Building Savings and scholarships granted to students continuously preparing for a future profession and income arising from the care of a relative or other person entitled to a care allowance under the Social Services Act. Maternity allowance is included in income, but parental allowance is not.