Document 244 - Amendment to the Act on Income Taxes

Published date: 29.06.2026 |Processed date: 29.06.2026 |Session 10

Submitters: Pavla Pivoňka Vaňková, Věra Kovářová, Jan Papajanovský, Lucie Sedmihradská

Summary

Scope: Part One; Sections 13–38l; pages 1–28.

The bill amends the Income Tax Act by eliminating the tax credit for a spouse and, in its place, increasing the tax credit for a child under 3 years of age. The benefit is to be increased by 1,000 CZK per month, and by 4,000 CZK per month if at least one of the taxpayers providing care holds a ZTP/P card. This is accompanied by amendments to related sections concerning the documentation of eligibility and data processing; the current rules are to apply to periods beginning before the amendment takes effect. The amendment is proposed to take effect on January 1, 2027.

Topics

Additional documents

Additional document 1

Government Opinion on Print No. 244/0

Processed date: 28.07.2026

Scope: pages 1–4.

The government has taken a negative stance on the parliamentary bill. It rejects the elimination of the spousal tax deduction and its replacement with a higher tax credit for children under 3 years of age, arguing that these are two distinct support mechanisms that are often confused in a non-systematic manner. It states that the proposal is not well-targeted toward low-income households or single parents, does not sufficiently take into account existing support for people with disabilities, and does not incentivize the other parent to return to work. At the same time, it lacks an analysis of the impacts on various types of families, and according to the government’s estimate, it would have a negative impact on public budgets.

Laws affected by this document

586/1992

Zákon České národní rady o daních z příjmů