You are only entitled to the spouse’s (or registered partner’s) allowance in 2026 if the other partner earns less than CZK 68,000 a year and is also caring for a child under the age of 3. If you don’t meet this condition, you won’t get the discount. In this article we explain all the conditions, exceptions and common mistakes.
You are eligible for the 2026 spouse discount if:
The discount is CZK 24,840 per year (or CZK 49,680 for a disabled person) and does not qualify for a tax bonus. It is claimed from the employer or on the tax return.
Not sure if you meet all the conditions? Consult our attorney and avoid mistakes and tax overpayment.
The spouse’s allowance is a specific tax benefit that only certain spouses can claim under the Income Tax Act. Married couples and people in civil partnerships are entitled to this relief provided the union lasted for all or at least part of the calendar year. However, there are many more conditions. Let’s look at the spouse discount (and others) in more detail.
For simplicity’s sake, we won’t list all the variations of the allowance, but we’ll stick with the term ‘spouse’s allowance’, although you can also claim it for a spouse, civil partner or registered civil partner.
If you are planning to take the deduction for your spouse or civil partner, there are a number of conditions you must meet together:
If you don’t meet any of these conditions, then you are not entitled to claim the spouse’s allowance.
In practice, we often see people underestimate the childcare condition. Clients think that a low income partner is enough, but without childcare for a child under 3, the tax office will not recognise the claim.
Have the situation assessed by a specialist so that you do not lose tens of thousands of crowns.
Not sure if you qualify for the spouse discount? Do you need help completing an affidavit or tax return? Take advantage of our legal advice. Our experienced professionals will help you with all the formalities and ensure you don’t forget anything.
The annual limit of CZK 68,000 includes gross salary and remuneration from a work performance agreement or a work activity agreement, income from business, rental income, social insurance pensions (old-age and disability), sick pay, maternity pay, unemployment benefits or gifts received and, for example, profit-sharing payments.
However, you do not have to include parental allowance, material hardship and care allowances, scholarships, state contributions to pensions or building societies, tax refunds or social assistance and care benefits within this limit.
The annual limit is always calculated for the entire previous calendar year, i.e. from 1 January to 31 December.
People often count just the parental allowance as income. However, this does not count towards the CZK 68,000 limit, which can significantly affect the entitlement to the rebate. One of our clients was on parental leave and earning extra money on her DPP. She thought she had exceeded the limit. After checking, we found that part of her income did not count – as a result, her husband claimed the full discount.
The basic amount of the wife’s allowance is currently CZK 24,840 per year. However, if the wife (or any of the others listed above) holds a Disabled Person’s Permit/P, she will receive double this amount, specifically CZK 49,680.
The spouse’s allowance does not entitle you to a tax bonus, as is the case for example with the child allowance (child tax credit).
To claim the spouse’s allowance (and others), you will need the following documents:
Please note that if you are a disabled person with a disabled person’s card, you must also produce this card to claim the discount.
A mistake on your tax return can mean a tax assessment and a penalty. We can help you complete and check your documents.
The wife’s affidavit for the wife’s deduction does not have a specific prescribed pattern. However, the following information must always be clearly stated:
For example, you can word the wife’s affidavit as follows:
I, Jana Nováková, born on 1 January 1990, residing at Novákova 1, 110 01 Prague, hereby declare on oath that my income for the calendar year 2024 did not exceed CZK 68 000. This is evidenced by the attached documents.
Please sign the declaration.
The deduction for the wife (and others) is claimed for employees through the employer using the “pink form”(Income Taxpayer’s Declaration ). That is, once a year when dealing with taxes.
Self-employed individuals include the spouse tax credit on their tax return. Again, they must attach an affidavit of the wife’s allowance and other documents to the return. However, if a self-employed person files for a so-called flat-rate tax, then he or she cannot take any tax deductions or allowances (for example, the child allowance), so neither can the wife allowance.
The allowance is assessed on a month-by-month basis – 1/12 of the allowance can be claimed for each month at the start of which the conditions are met (i.e. the child is already born and under 3 years old and the other spouse meets the income limit). If the child is born during the month, the spouse allowance for that particular month does not apply and only kicks in from the following month.
Married couples wishing to claim the spouse’s allowance often have to deal with the situation that the dependent child was born during the year for which they wish to claim the allowance. As the annual limit of CZK 68,000 includes the wages in the year as well as the maternity allowance, it is necessary to calculate whether the wife’s income has actually exceeded CZK 68,000 for all 12 calendar months.
In our practice, we see that people want to claim the discount in the year of the child’s birth. In most cases, however, this does not work out because of the income overrun.
Check in a minute:
– you are married / registered partners
– you live in the same household
– your partner’s income is up to CZK 68 000 per year
– your partner is caring for a child under 3 years of age
If one of the conditions is missing, you are not eligible.
The spouse’s (reg. partner’s) allowance is a useful tax relief that can help reduce the family tax burden. Married couples or civil partners are entitled to this relief if they meet a number of conditions, for example that the other spouse’s income does not exceed £68,000 per year and (from 2024) the dependent spouse is caring for a child under 3.
The amount of the discount is CZK 24,840 per year, or CZK 49,680 for the holder of a disabled person’s card/P. However, if you use the flat-rate tax, the discount cannot be claimed for your wife.
No. A grandchild is not considered a dependent child of the taxpayer unless he or she is in your care in lieu of parental care by order of a public authority.
Yes, the law also applies to registered partners if the same conditions are met (joint household, child < 3 years, income of the other up to CZK 68,000).
No. The spouse discount does not give rise to a tax bonus – the discount can be used to reduce tax to zero at most.
The risk of tax assessment, interest on late payment and possibly a fine; in serious cases, it can also be a misdemeanour. Therefore, please give correct information and keep your documents.
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 10 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
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