12. 7. 2023
The taxpayer can apply for the tax credit on personal income tax for the period of his/her full-time studies or training up to the age of 26. The taxpayer in full-time studies (presence form) of a doctoral study programme at a university can apply for the tax credit up to the age of 28.
The taxpayer is entitled to the tax credit in the month, at the beginning of which the taxpayer meets the requirements for the tax credit and is a holder of a student certificate issued by the school the taxpayer attends.