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Sleva na poplatníka

basic tax payer discount

What does “Sleva na poplatníka” mean in Czechia?

Sleva na poplatníka is a basic tax discount that every taxpayer in the Czech Republic has.

How much is it

30,840 CZK per year
2,570 CZK per month

🔑 Main life hack for those who arrived mid-year

The basic discount is given in the full annual amount, even if you worked only part of the year. Arrived in September and worked for 4 months — the discount is still 30,840 CZK, not 4/12 of it. This often means a tax refund at the end of the year.

How to get it

Every month — through a signed prohlášení poplatníka (taxpayer's declaration) with your employer (2,570

Important. A discount reduces the tax to zero at most – it does not go "into the negative." If the tax is already zero, you cannot get anything back from it: the tax bonus then applies, and only for children.

Examples of use

The basic tax credit for a taxpayer is 30,840 CZK per year.

The basic discount for a taxpayer is 30,840 CZK per year.

You can claim the discount even if you worked only part of the year.

You will get the discount even if you worked only part of the year.

Frequently asked questions

I started working in September. Will I get a discount only for 4 months?

No — you will get the **full 30,840 CZK**. The basic payer's discount is not divided proportionally by the months worked. Claim it through the annual tax reconciliation (roční zúčtování) or tax return (daňové přiznání) — this often means a tax refund.

I am on the lump-sum tax. Can I use this discount?

No. Discounts do not apply in the lump-sum tax regime — 30,840 CZK will be lost. This is one of the main disadvantages of the lump-sum tax, especially with small incomes.