Tax Allowances and Deductions in the Czech Republic

In the 2025 tax return, the following tax allowances may be claimed:

1. Basic taxpayer allowance – employers apply only 1/12 of the annual allowance in each monthly salary. If employment did not last the entire year, filing a tax return allows the taxpayer to claim the full annual amount.

2. Allowance for a non-working spouse amounting to CZK 24,840, provided the spouse cares for a child under the age of three.

3. Child tax allowance – in the case of a child attending secondary or post-secondary education, a certificate of study is required.

4. The above allowances increase if the taxpayer, spouse, or children hold a disability certificate.

In addition to the above allowances, the taxable income for 2025 may be reduced by:

• donations for public benefit or religious purposes,

• blood donations,

• interest paid on a mortgage loan used for the taxpayer’s own housing needs,

• contributions to private pension schemes,

• contributions to other old-age insurance schemes (care-related or European pension funds).

Tax Allowances and Deductions in Slovakia

The Slovak tax system, similarly to the Polish system, provides a degressive tax-free allowance. For annual income below EUR 25,000, the tax-free amount exceeds EUR 5,700. Above this threshold, the allowance is reduced and may be eliminated entirely.

In certain situations, a taxpayer may also claim an allowance for a non-working spouse, provided the spouse cares for a minor child or is unable to work due to permanent health conditions.

In addition, the tax return may include:

• child tax allowances,

• contributions to a private pension fund,

• interest on a mortgage loan for own housing purposes.

As in Poland, the taxpayer may designate a Slovak organization to receive a percentage of the paid tax.

Tax Allowances and Deductions in Poland

The following deductions may be applied against tax due or taxable income:

• child tax allowance,

• allowance for thermal modernization of a single-family house,

• internet allowance,

• rehabilitation allowance for expenses related to disability (including car use and medication),

• donations to non-profit organizations and religious purposes,

• blood donations,

• trade union membership contributions.

Mortgage interest may also be deducted, but only for loan agreements concluded between 2002 and 2006.

Additionally, income may be reduced by contributions to a pension scheme under the Individual Retirement Security Account (IKZE) (not to be confused with IKE).

As part of support for large families, the government provides benefits to families with four or more children (the “Family 4+” program).

Price List

For individuals filing tax returns in Poland and Slovakia, we offer preferential rates for clients who choose to allocate the statutory percentage of their tax to a non-governmental organization of their own choice or to an organization designated by our office.

If the client decides not to allocate the tax percentage to a non-governmental organization, the tax filing service is provided without the promotional discount (50%).

Scope of services and promotional prices:

• Simple tax return (PL, CZ or SK; no foreign income) – PLN 180

• Tax return with deductions (PL, CZ or SK; no foreign income) – PLN 200

• Tax return including double taxation relief rules (PL, CZ or SK) – PLN 250

Promotional prices apply when the tax percentage is allocated to a non-governmental organization in Poland and/or Slovakia.

This year we support:

• Polish Humanitarian Action (Polska Akcja Humanitarna – PAH)
  https://www.pah.org.pl

• People in Peril (Človek v ohrození)
  https://clovekvohrozeni.sk/o-nas/