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Changes to the wife/husband allowance in the tax return for the year 2024
17th Feb 2025
With the arrival of the year 2024, there are some important tax changes that will affect families in particular. One of the most significant changes is the modification of the conditions for claiming the spouse's allowance. The change may have a significant impact on many taxpayers' tax returns.
- Comparison of the conditions for applying the allowance in 2023 and 2024
- Conditions for claiming the spouse’s allowance for the year 2024
- What counts as spouse's income
Comparison of the conditions for applying the allowance
in 2023 and 2024
| Conditions in 2023 | Conditions in 2024 |
|---|---|
| In the year 2023, the taxpayer can claim a spouse's allowance of CZK 24,840 if:: 1. he/she lives in a shared household with his/her spouse, 2. the spouse has no income of his/her own or his/her income was not more than CZK 68,000. | In the year 2024, the taxpayer can claim a spouse's allowance of CZK 24,840 if:: 1. he/she lives in a shared household with his/her spouse, 2. lives in a shared household with your spouse, together with a dependent child under the age of three, 3. the spouse has no income of his/her own or his/her income was not more than CZK 68,000. |
If the spouse has a ZTP/P card, the amount of the allowance is doubled, i.e. CZK 49,680. The tax return must be accompanied by an affidavit from the other spouse.
Conditions for claiming the spouse’s allowance
for the year 2024
In 2024, the taxpayer can claim a spouse's allowance of CZK 24,840 if:
- he/she lives in a shared household with his/her spouse,
- he/she lives with his/her spouse in a shared household with a dependent child under the age of three,
- the spouse has no income of his/her own or his/her income was not more than CZK 68,000.
There is a new extra condition for claiming the spouse's allowance, namely caring for a child under the age of three. This means that the discount cannot be claimed if the child is over 3 years old.
What counts as spouse's income
The income of CZK 68,000 includes all income except:
- parental contribution,
- benefits in material need and care contributions,
- scholarships during your studies,
- state contributions to supplementary pension contributions,
- state contributions to building savings,
- an increase in the disability pension,
- income for the previous tax year,
- social assistance and social care contributions,
- income arising as a result of a breach of the conditions for the exemption of income or the application of the non-taxable part of the tax base.
Read also:
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Every employee or temporary worker has come across a pink form called a taxpayer's declaration. What is it for?
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For the correct application of the allowance, be sure to include any attachments that prove your entitlement to the allowance.
You can prepare your tax return in a simple online application at www.OnlinePriznani.cz. The app will take into account all the tax allowances and deductions you are entitled to.
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