PERSONAL INCOME TAX CREDIT FOR DISABILITY AND OLD-AGE PENSIONS

Personal income tax payers who have been awarded a disability are entitled to a basic and an extended tax credit.

The basic disability allowance of CZK 2,520 is available to taxpayers who have been

Admitted to first or second degree disability and receives a disability pension. If entitlement to a disability pension ceases because of entitlement to a retirement pension, the basic discount for first or second degree disability remains.

An extended tax credit of CZK 5 040 is claimed by a taxpayer who is granted a third degree disability pension. If the entitlement to the invalidity pension ceases by reason of the entitlement to an old-age pension, the extended tax credit is retained.

As income taxpayers, holders of a disabled person’s card are entitled to a tax credit for disabled persons of CZK 16 140 per year.

Entitlement to the tax rebate is evidenced by a copy of the pension assessment and a pension payment certificate from the Social Security Agency. The entitlement to the discount is in those months in which the conditions are met on the first day of the month.