Child tax credits in 2026: Who qualifies and how much can you save?

Do you have children? Then you definitely should not forget to claim the tax credit for a dependent child. It is one of the most effective ways to reduce your income tax and increase the net salary you receive each month.

In 2026 the amounts were slightly adjusted, so it pays to check whether you claim the maximum possible credits.

How high are the credits in 2026?

The child tax credit is tiered by the number of children. The more children you have, the higher the credit for each additional child. Amounts are deducted monthly from the calculated advance tax (or annually in a tax return).

• 1st child: 1,267 CZK / month (15,204 CZK / year)
• 2nd child: 1,860 CZK / month (22,320 CZK / year)
• 3rd and each additional child: 2,320 CZK / month (27,840 CZK / year)

If the child holds a ZTP/P disability card, the amount is doubled.

Conditions for claiming the credit

To claim the credit, the following conditions must be met:

1. The child is a dependent child living with you in a shared household.
2. The child is underage, or is in continuous preparation for a future profession (study) up to the age of 26.
3. The credit can be claimed by only one parent. If you have multiple children, you can split them between parents, but it is usually more beneficial for the parent with higher income to claim.

What is a tax bonus?

This is a great feature of the Czech tax system. If your child tax credit is higher than the calculated income tax, you do not pay tax and the state pays you the difference. This is called a tax bonus.

Example:

• Calculated tax: 2,000 CZK.
• Credit for 2 children: 3,127 CZK.
• Result: You pay no tax and the state adds 1,127 CZK to your salary.

To be eligible for the bonus, you must have annual income of at least six times the minimum wage in 2026. This is a safeguard against abuse.

Check your eligibility in the calculator

Not sure how the credits affect your salary? Enter the number of children in our salary calculator and see the difference immediately.