OSVČ taxes

Tax credits for self-employed persons (OSVČ) in 2026

Tax credits are deducted directly from the calculated tax (§ 35ba of the Income Tax Act), so they reduce the tax crown for crown. Note: anyone who taxes their income under the flat-rate tax cannot claim the credits – they are already included in the monthly amount.

taxpayer credit 30,840 Kč spouse credit 24,840 Kč 1st child 15,204 Kč not claimable under the flat-rate tax

Self-employed (OSVČ) tax return Lump-sum expense allowances

How tax credits work

With a standard tax return, you first calculate the tax from the tax base (rate of 15 %, and 23 % on the part of the base above 1,762,812 Kč per year). Only then do you deduct the tax credits under § 35ba and the child tax allowance under § 35c from this tax. The result is the tax you actually pay.

Tax credits can reduce the tax to no lower than zero – when they exceed the tax, the “surplus” is forfeited (except for the child tax allowance).
The child tax allowance can turn into a tax bonus – the state pays you the difference if the allowance exceeds the tax and you meet the income condition.
Credits cannot be claimed under the flat-rate tax regime – the flat rate already takes them into account. If you want to claim the spouse credit, child tax allowances or the deduction of mortgage interest, file a standard return with a lump-sum expense allowance or actual expenses.

The taxpayer credit is claimed by every self-employed person (OSVČ) filing a return, with no further conditions; the other credits must be documented (a disability certificate, a ZTP/P card, the child’s birth certificate, etc.).

Tax credits 2026 – amounts and conditions

Tax credit	Annual amount 2026	Conditions
Taxpayer credit (basic)	30,840 Kč (2,570 Kč/month)	Claimed by every taxpayer. The tax is zero up to a tax base of roughly 205,600 Kč.
Spouse credit (husband / wife)	24,840 Kč	The spouse’s own income up to 68,000 Kč/year and at the same time care for a child under 3 years of age (restriction in effect since 2024).
→ spouse with a ZTP/P card	49,680 Kč	Double the credit if the above conditions are met.
Disability of the 1st and 2nd degree	2,520 Kč (210 Kč/month)	Receipt of a 1st- or 2nd-degree disability pension.
Disability of the 3rd degree	5,040 Kč (420 Kč/month)	Receipt of a 3rd-degree disability pension.
Holder of a ZTP/P card	16,140 Kč (1,345 Kč/month)	The taxpayer is themselves a holder of a ZTP/P card.

The credits are deducted directly from the calculated tax (§ 35ba of the Income Tax Act, ZDP) and can reduce the tax to no lower than zero. They cannot be claimed under the flat-rate tax regime. Source: Tax Administration (Finanční správa), Fakturoid, ČSOB Business Guide; § 35ba of Act No. 586/1992 Coll. – verified 2026.

Child tax allowance 2026 (§ 35c)

Child order	Annual amount	Monthly
1st child	15,204 Kč	1,267 Kč
2nd child	22,320 Kč	1,860 Kč
3rd and subsequent child	27,840 Kč	2,320 Kč
→ child with a ZTP/P card	double	—

The child tax allowance is a “credit” that can turn into a child tax bonus (the state pays the difference) if the allowance exceeds the tax. Entitlement to the bonus is conditional on reaching income from self-employment or employment (typically six times the minimum wage). Source: Fakturoid, BusinessInfo.cz; § 35c of Act No. 586/1992 Coll. – verified 2026.

What the consolidation package abolished and when the credits will return

The consolidation package (Act No. 349/2023 Coll., in force from 1 January 2024) abolished the student credit (4,020 Kč/year) and the preschool credit (the credit for enrolling a child in a facility) – they could last be claimed in the return for 2023. It restricted the spouse credit: from 2024 it can only be claimed when caring for a child under 3 years of age. Consequently, for the return for 2025 filed in 2026, neither the preschool credit nor the student credit applies. The new government has announced their return – both the preschool credit and the student credit (4,020 Kč) should be claimable for the first time for the 2026 tax period, i.e. effectively only in the return filed in 2027. The legislation is under discussion; always verify the current status with the Tax Administration (Finanční správa). Source: BusinessInfo.cz, Podnikatel.cz; Act No. 349/2023 Coll. – verified 2026.

Frequently asked questions

Does the preschool credit apply in 2026?

No. The preschool credit (the credit for enrolling a child in a facility) was abolished by the consolidation package and could last be claimed for 2023. For the return for 2025 filed in 2026, the preschool credit does not apply. Its return is planned only for the 2026 tax period, i.e. effectively in the return filed in 2027.

Under what conditions am I entitled to the spouse credit?

Since 2024, two conditions must be met simultaneously: the spouse’s own income must not exceed 68,000 Kč per year and at the same time you must be caring for a child under 3 years of age. The credit amounts to 24,840 Kč; for a spouse with a ZTP/P card it is doubled to 49,680 Kč.

How does the child tax bonus work?

The child tax allowance (15,204 / 22,320 / 27,840 Kč according to child order) is first deducted from the tax. If the allowance exceeds the tax, the state pays you the resulting difference as a child tax bonus. The condition is reaching income typically amounting to six times the minimum wage.

Can I claim tax credits under the flat-rate tax?

No. Under the flat-rate tax regime, neither the credits nor the child tax allowance are claimed – they are already taken into account in the monthly amount. If you want to claim the spouse credit or the child tax bonus, file a standard return with a lump-sum expense allowance or actual expenses.

Does the student credit still apply?

No. The student credit (4,020 Kč/year) was abolished by the consolidation package and could last be claimed for 2023. Its reinstatement is planned, effectively at the earliest in the return for 2026 filed in 2027.

By how much does the taxpayer credit reduce my tax?

The basic taxpayer credit is 30,840 Kč per year and is deducted directly from the tax. Thanks to it, the tax is zero up to a tax base of roughly 205,600 Kč. It is claimed by every self-employed person (OSVČ) who files a standard tax return, with no further conditions.