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Daňový bonus

tax bonus for children

What does “Daňový bonus” mean in Czechia?

Tax bonus is a payment you receive when the tax credit for children is higher than your tax.

Key difference from a tax credit (sleva)

A tax credit (sleva) reduces your tax, but only down to zero. The tax credit for children goes further: if there is money left over, it is paid to you in cash. This is the only tax relief with this system.

Amounts of child tax credit 2026

1st child: 15,204 CZK per year · 1,267 CZK per month
2nd child: 22,320 CZK per year · 1,860 CZK per month
3rd and subsequent children: 27,840 CZK per year · 2,320 CZK per month

For a child with a ZTP/P disability card, the amount is doubled. Only one parent can claim this.

Income requirements

Monthly: gross income ≥ 11,200 CZK (half of the minimum wage).
Annually: income ≥ 134,400 CZK (6 × minimum wage).

🆕 No more ceiling

The upper limit for the bonus has been canceled. It used to be 60,300 CZK.

Important. 🔴 You CANNOT get a tax bonus for children when using the flat-rate tax regime. This is why the flat-rate tax is often not good for families with children — a discount of 30,840 CZK is lost, and the bonus too.

Examples of use

The tax bonus is paid when the benefit is higher than the tax.

The tax bonus is paid when the relief is higher than the tax.

Only one parent can claim the tax bonus.

Only one parent can claim the tax relief.

Frequently asked questions

My tax is zero. Will I get anything for my children?

Yes — this is exactly what the bonus is for. The discount stops at zero, but the tax bonus for children continues, and you get the difference paid to you. Condition: annual income from 134,400 CZK (or from 11,200 CZK gross per month).

Is there a limit to the bonus?

No, it is no longer there. Before, the ceiling was 60,300 CZK, now it has been canceled.