The basic amount of tax deduction (from the free amount) paid in the Czech Republic in 2024 is 30840 CZK. 

In addition, tax can be deducted:

• relief for the first child 15204 czk
• Relief for a second child 22320 CZK
• relief for the third child 27840 CZK
• Relief for the non -working wife taking care of the child up to 3 years old

In addition, the amount of tax base can be reduced by:

• Donations for organizations in EU
• Blood donation
• Interest from a housing loan
• Payments to individual retirement accounts and life insurance
• Trade union contributions

In Slovakia, the maximum tax -free amount is EUR 5646.48. This amount depends on the income achieved (it is regressive) and with an income from € 4,7537.98 is not due. 

In addition, the free amount can be increased by 180 EUR due to payments to individual retirement accounts. 

In addition, a mortgage and child relief can be deducted from the tax due - EUR 140 for each month.