What tax deductions and tax discounts may you be eligible for in 2025? The overview below should help you navigate the most common options (provided all legislative conditions are met).
Tax base deductions (deductions from the tax base)
If you meet the statutory conditions, you can reduce your tax base by applying so-called tax base deductions (in Czech: nezdanitelné části základu daně). The most common ones are:
Mortgage / housing loan interest
You may deduct interest paid on a mortgage (or qualifying housing loan) up to CZK 150,000 per year, provided the loan is used to finance your own housing needs.
A higher limit of CZK 300,000 may still apply in certain “older” cases (typically for housing needs acquired before 1 January 2021).Retirement and long-term savings products (incl. DIP)
You may deduct your own contributions paid to eligible products (subject to detailed conditions), such as:supplementary pension savings (doplňkové penzijní spoření),
life insurance,
long-term investment product (DIP),
and (since 2024) also long-term care insurance.
The combined maximum deduction for these products is CZK 48,000 per year.
Gifts (donations)
Gifts made to qualifying entities for qualifying purposes (e.g., humanitarian, charity, ecological, educational) may be deducted if the total value reaches at least 2% of the tax base or CZK 1,000.
The maximum deduction is 30% of the tax base (the increased 30% limit continues to apply).Unpaid blood donation
An unpaid blood donation is valued at CZK 3,000 per donation for tax purposes.
Tax discounts (credits reducing the final tax)
Tax discounts (in Czech: slevy na dani) reduce your calculated tax liability. The most common ones include:
Taxpayer’s personal tax discount: CZK 30,840
This is the basic tax discount applicable to essentially everyone.Spousal tax discount: CZK 24,840
Available only if the spouse lives with the taxpayer in the same household and:the spouse takes care of a child under the age of 3, and
the spouse’s annual income does not exceed CZK 68,000.
(In practice, it may apply only for the months meeting the conditions.)
Tax discount for dependent children (annual amounts):
CZK 15,204 for the first child
CZK 22,320 for the second child
CZK 27,840 for the third and each additional child
Changes for 2025
From a practical perspective, there are no major changes for 2025 compared to 2024 in the core deductions/discounts listed above. Do keep in mind that the rules introduced from 2024 continue to apply—most notably:
the tightened conditions for the spousal tax discount,
the cancellation of the student tax discount, and
the cancellation of the kindergarten fee deduction (školkovné).
Need any help?
We are here to assist you with your Czech tax return for 2025, including checking eligibility, reviewing documents, and filing. Just contact our team.