From 2027, the Czech Republic is restoring the student tax credit (sleva na studenta), allowing eligible students to reduce their personal income tax by up to CZK 4,020 per year.
President Petr Pavel signed the legislation on 17 September 2026. The changes form part of the legislative package introducing the new electronic sales registration system, EET 2.0, and are included in Act No. 180/2026 Coll., published on 7 October 2026.
The student tax credit was previously abolished on 1 January 2024 under the government’s fiscal consolidation package, introduced by Act No. 349/2023 Coll.. It remains unavailable for the 2026 tax year.
Who Will Be Eligible for the Student Tax Credit?
The restored credit will be available to taxpayers who meet one of the following conditions:
- Students under the age of 26 who are continuously preparing for their future profession through education or training (soustavná příprava na budoucí povolání).
- Doctoral students under the age of 28 who are enrolled in a full-time doctoral programme (prezenční forma doktorského studia) at a university.
Under the amended Czech Income Taxes Act (zákon č. 586/1992 Sb., o daních z příjmů), the student tax credit is listed in Section 35ba(1)(f), while its amount and eligibility requirements are established in the new Section 35bc.
For university students under 26, full-time attendance is not necessarily required. Distance learning (distanční forma studia) and combined study programmes (kombinovaná forma studia) may also qualify.
However, the extended age limit of 28 applies specifically to full-time doctoral students.
The legal definition of continuous preparation for a future profession is provided in Sections 12–15 of Act No. 117/1995 Coll., on State Social Support.
It is important to note that the rules applicable to university education do not automatically extend to secondary schools. Certain types of secondary education are subject to additional restrictions.
How Is the Student Tax Credit Calculated?
The maximum student tax credit is CZK 4,020 per year, equivalent to CZK 335 for each calendar month in which the eligibility conditions are met at the beginning of the month.
If a student qualifies for only part of the year, the available credit is reduced proportionally.
For example, a student who meets the eligibility conditions for six qualifying months can claim a tax credit of up to CZK 2,010.
The exact dates when studies begin or end are therefore important, as are the statutory rules determining which periods count as continuous preparation for a future profession.
Why Not Every Student Will Save CZK 4,020
The student tax credit directly reduces the amount of personal income tax (daň z příjmů fyzických osob) calculated for the taxpayer.
It is not a government benefit, and it does not independently create an entitlement to a refundable tax bonus (daňový bonus).
Simply earning taxable income does not guarantee that a student will benefit from the full credit.
For example, if a taxpayer’s income tax liability has already been reduced to zero by the basic taxpayer tax credit (základní sleva na poplatníka), applying the student tax credit will not provide any additional savings.
Suppose a student’s remaining income tax liability after applying the basic taxpayer credit is CZK 2,000. The student tax credit can reduce that amount to zero, but the unused portion will not be paid out by the government.
A refund of previously withheld income tax may still be possible if the final calculation results in a tax overpayment. However, this is a refund of tax already paid, not a separate student benefit.
How to Claim the Student Tax Credit
To claim the credit, students will need to provide proof of enrolment issued by their educational institution (potvrzení o studiu).
This requirement is established in Section 38l(2)(f) of the amended Czech Income Taxes Act.
Employed students will be able to claim the credit through their employer, provided they meet the eligibility requirements and complete the taxpayer’s tax declaration form (prohlášení poplatníka).
Depending on their circumstances, students may also claim the credit through their annual tax settlement or personal income tax return (daňové přiznání).
The restored rules apply from the 2027 tax year and cannot be used to claim the student tax credit for 2026.
Need Help Claiming the Student Tax Credit?
If you are unsure whether you qualify for the student tax credit in 2027, how much you can claim, or whether to apply through your employer or annual tax return, you can contact DoMyTax.
Our specialists will review your situation, help you understand which tax credits are available to you, and advise you on the documents and procedures required to claim them correctly.
We also provide professional tax consulting and accounting and tax assistance in the Czech Republic, helping individuals and businesses manage their tax obligations accurately and efficiently.
To contact us:
💬 Chat with us online: DoMyTax
📞 Call us: +420 228 229 092
📧 Email us: info@domytax.cz
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