Tips & a little help

Which income is taxed?

You should receive a form "Confirmation of taxable income from dependent activities of the deducted advances for tax and tax advantage". This is a good basis for completing. You will also need it as an attachment to return.
Maternity or other state aid is not mentioned here.
DPP income with withholding tax here you do not have to mention but you can.
"Confirmation of taxable income ...", give it as another job.

Did you pay supplementary pension insurance in 2024, pension insurance or supplementary pension savings?
If you pay for pension insurance, supplementary pension insurance and supplementary pension savings, you can deduct the contributions paid from your tax base up to a maximum of CZK 48,000.

Did you pay life insurance in 2024?

If you repay a mortgage or loan, you can deduct the interest paid max. 300 000 CZK, respectively. max. 150 000 CZK If you have closed a mortgage in 2021.
Mortgage or loan must be used for your permanent housing, not an object you rent or use it recreation.
For the number of months of mortgage, this is the longest of them.

attach to your tax return as an attachment.

Did you pay a mortgage in 2024 or another housing loan?

If you repay a mortgage, you can deduct the interest paid max. 300 000 CZK, respectively. max. 150 000 CZK If you have closed a mortgage in 2021.
Mortgage or loan must be used for your permanent housing, not an object you rent or use it recreation.
For the number of months of mortgage, this is the longest of them.

attach to your tax return as an attachment.

Did you donate money in 2024?

If you donated money in the total amount of more than CZK 1,000, you can deduct a maximum of 30 % of the tax base from the tax base. (The recipient must fall into the list of persons listed in the law: it is mainly municipalities, towns, regions, organizers of public collections, schools, shelters or health organizations). = "/TEMPLATE/IMG/ICONS/document.svg">
Confirmation shows the purpose of the gift and attach it to the tax return as an attachment.

Did you contribute to the trade union?

You can deduct an amount of up to 1.5 % of taxable income from dependent activity and functional enjoyment, with the exception of taxes taxed by a special tax rate, but a maximum of CZK 0 per tax period.

Include a trade union confirmation on payment of the contribution to the tax return as an attachment.

Do you have children to which you can apply a tax credit?

If you have children, you can claim tax relief for bringing them up. The child must share a household with you. The child can be your own, adopted, in foster care, your spouse's child or even a grandchild if the parents have no income.
The tax bonus is paid from CZK 200 and your annual income from employment or business must exceed CZK 113,400.
If you have been listed on the Employment office for part of the year, you are still entitled to this tax credit.
You can claim the tax credit for minor children up to the age of 18 or adult children up to the age of 26 who are studying . For full-time PhD students up to the age of 28.
You are entitled to a double tax credit if your child has a ZTP/P card.

Did you donate blood or blood plasma in 2024?

If you have been donated blood/plasma, you can deduct a maximum of CZK 3,000 for one free collection. (The collection must be unlimited, but you can deduct 15 % of the tax base. (Only add the number of sampling to the box).

or transplant center), attach to the tax return as an attachment.

You donated bone marrow?

Pokud jste byli darovat kostní dřeň, můžete si z daňového základu odečíst max. 20 000 Kč za jeden odběr.
Odběr musí být bez nároku na finanční odměnu.

Are you and your spouse caring for a child under 3 and your loved one had an income of up to CZK 68,000 per year?

discount on husband/wife/registered partner/registered partner (hereinafter referred to as a partner), you can deduct from the base of the tax if this partner earned a maximum of CZK 68,000 per year.
discount is max. 24 840 CZK (if the partner has a ZTP/P card, the discount is double, ie CZK 49,680).
The second condition for applying the discount is that both spouses must live in common Households.
All income from employment, business, rent, occasional income, maternity, sickness benefits, disability and old -age pension and unemployment benefits are counted.
parental allowance, birth and other doses from the state. Both partners must have the same permanent address.
Ex: if you have been partners from 5.1. You will not count on a month of January to the sum of months. You will get this statement from us.

Did you pay for exams verifying the results of your further education in 2024?
If you have paid for exams to verify your education (other than retraining and language courses), which are published in the National Qualifications Framework, you can deduct a maximum of CZK 10,000 from your tax base. You can deduct from your taxable amount the fees you paid for examinations that improve your professional qualifications.

Do you receive disability pension?

If you receive a disability pension, you can deduct from the tax base:
- partial disability applies CZK 2,520 / year.
- full disability (3rd degree) CZK/year.

Did you hold the ZTP/P card in 2024?
If you are a ZTP / P holder, you can deduct CZK 16,140 / year from the tax base.

Were you in 2024 student?

students under 26 years, attending (state -recognized) secondary or university, they can apply a discount of 335 CZK for each month of study. Li>
It is always a month: if you have stopped or started to be a student 2.1. The whole January is already calculated as a discount on a student 335 CZK

Student status you attach to the tax return as an attachment.

You pay your children's school fees?

One parent can deduct max. 17 300 CZK for each child in kindergarten. The real amount of the discount then depends on the fee paid. The kindergarten must meet the definition of preschool equipment according to the law.

You're contributing to DIP (investment product)
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What is a "příležitostná činnost"?

This is a job for a fee for which you do not have an employment contract or a trade certificate.
If you do the activity repeatedly, it is preferable to establish a trade.

Have you sold a car you owned for less than 1 year?

If you sold a car, boat or aircraft with a profit that you have not owned for more than a year, enter the purchase and selling price.

Do you need to supply the pension insurance?
If you need to tax a pension that has been terminated, please state the amount by which you have reduced your taxable amount over the last 10 years. For example, if you paid CZK 20,000 a year for pension insurance for 5 years, please enter CZK 100,000.

Do you need to deliver a life insurance?

If you need to tax a terminated life insurance policy, please enter the amount by which you have reduced your tax base over the last 0 years.
For example, if you paid CZK 20,000 per year for life insurance for 5 years, please enter CZK 100,000.

Did you sell a property that you have owned for less than 5 years, or in which you have not lived at least 2 years?

If you sold an apartment/house after 5 years after purchase, you do not have to tax. For real estate acquired since 2021, the time test is 10 years.
Inherit from relatives I count previous years of ownership.

Will you pay more than CZK 150,000 in taxes?
Since your tax is more than 150 000 CZK You also have a duty to pay four income tax advances.
The last dates for advance payments are:

advance 15. March

Backup 15. June

Backup 15. September

Backup 15. December

Will you pay more than CZK 30,000 in taxes?
Since your tax is greater than 30 000 CZK You also have two income tax advances.
The last dates for advance payment are:

advance 15. June

Backup 15. December

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