Child tax credit 2026
Calculate the annual and monthly child tax credit in the Czech Republic for 2026. The credit is CZK 15,204 for the first child, CZK 22,320 for the second, and CZK 27,840 per year for the third and each additional child. Useful for employees and self-employed people who want a quick total based on the number of children.
How the child tax credit is calculated
The child tax credit is an amount by which a taxpayer (one parent or another eligible person) can reduce their income tax for each dependent child living with them in the same household. The credit amount does not depend on the child's age but on their order, which parents can choose themselves as long as both parents apply it consistently:
- 1st child: CZK 15,204 per year (CZK 1,267 per month)
- 2nd child: CZK 22,320 per year (CZK 1,860 per month)
- 3rd and each additional child: CZK 27,840 per year (CZK 2,320 per month)
The total credit is the sum of the amounts for all dependent children according to their order. If a child holds a ZTP/P disability card, the relevant amount is doubled (this calculator uses the standard rates without that doubling).
Annual credit = CZK 15,204 (1st child) + CZK 22,320 (2nd child) + CZK 27,840 × (number of children from the 3rd onward)
Sample calculation step by step
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | 1st child | rate for 1st child | CZK 15,204 |
| 2 | 2nd child | rate for 2nd child | CZK 22,320 |
| 3 | 3rd child | rate for 3rd+ child | CZK 27,840 |
| 4 | Total per year | 15,204 + 22,320 + 27,840 | CZK 65,364 |
Monthly equivalent: CZK 65,364 ÷ 12 = CZK 5,447 per month. This is exactly the logic the calculator above uses — it sums the applicable rates for the entered number of children and divides by twelve for the monthly figure.
What affects the result
- Number of children — every additional child from the third onward adds the same CZK 27,840 per year.
- Chosen order of children — parents may choose the order independently of age, but it must match between both parents and stay fixed for the whole calendar year.
- How it's claimed — monthly through the employer based on a signed Taxpayer's Declaration, or annually via the year-end tax reconciliation or a tax return.
- ZTP/P disability card — doubles the credit amount for that child.
- Amount of tax liability — determines whether the credit is applied as a tax discount or paid out as a tax bonus.
When this calculator is useful and what to watch out for
The calculator gives a quick, orientational estimate of the annual and monthly credit based on the number of children. It does not account for the doubling that applies to children holding a ZTP/P disability card, and it does not check the minimum annual income requirement of CZK 134,400 needed to receive the tax bonus payout (the difference between a higher credit and lower tax due). Always confirm the exact amount and claim method (discount vs. bonus) with your employer's payroll department or in your tax return.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
Who is entitled to the child tax credit?
The credit belongs to a parent or another person living with the child in the same household (e.g. a partner or legal guardian) who supports a minor child, or an adult child up to age 26 continuously preparing for a future profession. Only one person may claim the credit for the same child in the same period.
Must the credit always be claimed by the child's biological parent?
No. The entitlement also belongs to a person to whom the child was entrusted in place of parental care, or a partner living with the child and the other parent in the same household. The condition is that only one person claims the credit for the same child in the same period.
What if my tax is lower than the calculated credit?
If the tax liability after other discounts does not cover the full credit, the difference is paid out as a tax bonus, provided you meet the minimum income condition. If the tax exceeds the credit, it is simply applied as a tax discount up to the amount of tax due.
What is the minimum income needed to receive the tax bonus payout?
To be entitled to the tax bonus payout, the taxpayer must have their own taxable income of at least 6 times the minimum wage during the year — CZK 134,400 in 2026. Without meeting this threshold, the credit can only be used as a tax discount, not as a bonus.
How is the credit calculated for a child with a disability (ZTP/P)?
If the child holds a ZTP/P disability card, the tax credit amount for that child is doubled. This calculator uses the standard rates without this doubling — for a child with ZTP/P, multiply the resulting amount by two manually.
Can my partner and I choose which child is 'first' and which is 'second'?
Yes, parents can choose the order of children for tax credit purposes themselves, independent of the children's ages, but it must match between both parents and remain consistent for the whole calendar year.
Is the credit claimed monthly or only in the annual reconciliation?
An employee can claim it monthly through payroll based on a signed Taxpayer's Declaration, or claim it in total once a year through the annual tax reconciliation or a tax return if filing one independently.
What if parents alternate claiming the credit?
Parents may alternate claiming the credit for the same child even within a year (e.g. by calendar month), but they must have a demonstrable agreement between them and must not claim it for the same period simultaneously.
Sources & legislation
📅 Last updated: 16 July 2026