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Childcare and student tax credits 2027: they are back, how much you save and how to claim
Tým P&T Europe Services 10/11/2026 10 min
From 2027 the student tax credit (CZK 4,020 a year) and the childcare credit (up to CZK 24,900 per child) are back. Based on Act No. 180/2026 Coll., we explain who qualifies, how much you actually save, which documents you need and what it means for employers.
Table of Contents
From 1 January 2027 two income-tax credits that were abolished in 2024 are coming back: the student tax credit and the credit for placing a child in pre-school care, known in Czech as školkovné. They return under Act No. 180/2026 Coll., published in the Collection of Laws on 7 October 2026 together with the introduction of EET 2.0. A student can save up to CZK 4,020 a year, and a parent up to CZK 24,900 a year per child in pre-school care. Here is who qualifies, how much you actually save, which documents you will need, and what it means for employers. All figures come directly from the wording of the act and from official sources, as of 11 October 2026.
In brief: what changes from 2027
| Student tax credit | Childcare credit (školkovné) | |
|---|---|---|
| Amount | CZK 4,020 a year (CZK 335 a month) | actual pre-school costs, up to CZK 24,900 per child per year |
| Who | students up to 26, full-time doctoral students up to 28 | a parent living with the child in a shared household |
| When to claim | already in monthly advances from January 2027 | annually only (2027 tax reconciliation or tax return) |
| Document | confirmation of study | confirmation from the pre-school facility of the amount paid |
| Section | Section 35bc of the Income Tax Act | Section 35bd of the Income Tax Act |
Both credits apply for the first time to the 2027 tax year. They cannot be claimed for 2026. The act's transitional provisions expressly state that the previous rules apply to tax periods that began before 1 January 2027.
Why the credits are coming back
Both credits were abolished with effect from 2024. The Financial Administration said at the time that "from 2024 it is no longer possible to claim the student tax credit" and that parents "can no longer claim the credit for placing a child" in pre-school care. The current government reinstated them in the Sales Records Act (EET 2.0), because, according to the Ministry of Finance, the higher tax collection from EET is meant to pay for the return of these reliefs. The legislative path according to the Chamber of Deputies: the government submitted the bill on 11 May 2026 (parliamentary print 189), the Chamber approved it on 15 July 2026, the Senate returned it with amendments, the Chamber confirmed the original wording on 9 September 2026, the president signed it on 17 September 2026 and it was published on 7 October 2026.
Student tax credit 2027: who qualifies
The CZK 4,020 annual student credit can be claimed by a taxpayer who:
- is systematically preparing for a future occupation, up to the age of 26, or
- is a full-time doctoral student, up to the age of 28.
The Income Tax Act does not define "systematic preparation for a future occupation" itself; it refers to the State Social Support Act (Sections 12 to 14 of Act No. 117/1995 Coll.). This mainly covers:
- study at a secondary school, conservatory or higher vocational school listed in the schools register,
- study at a university in a bachelor's, master's or doctoral programme; for universities the law does not exclude part-time (combined) study,
- study abroad, if the Ministry of Education has recognised it as equivalent to study in the Czech Republic,
- one-year full-time language courses after the school-leaving exam at institutions on the Ministry of Education's list.
Some "gaps" also count as study, typically:
- the holidays between school years, if the student continues studying,
- the period from the school-leaving exam (in May or June) to the end of the school year, plus the holidays that follow. However, a holiday month does not count if the graduate works or is registered with the labour office for the whole calendar month, unless they start university in the same year,
- the period between finishing secondary school and enrolling at university, if the studies follow on without a break,
- the month in which a student properly completes university, plus the following month, if they do not work or are not registered with the labour office for that whole month.
Exceptions: distance, evening or combined study at a secondary school does not count if the student is also earning or receiving unemployment benefit, nor does study by professional soldiers and members of the security forces during their service.
How much a student actually saves
The credit is applied as one twelfth (CZK 335) for each calendar month at the start of which the conditions were met. But a credit can only reduce tax to zero. A student on a low income whose tax is already wiped out by the basic taxpayer credit (CZK 30,840 a year, CZK 2,570 a month) gets nothing from the student credit.
Indicative thresholds at the 15% tax rate:
- monthly: the student credit starts to help above roughly CZK 17,134 gross, and applies in full (CZK 335) from roughly CZK 19,367,
- annually: it helps above CZK 205,600 of income and is fully used from CZK 232,400.
Example: a student works under a work-activity agreement (DPČ) for CZK 20,000 gross a month and has signed a tax declaration with the employer.
- tax on CZK 20,000 at 15% = CZK 3,000,
- basic taxpayer credit − CZK 2,570,
- student credit − CZK 335,
- tax advance = CZK 95 instead of CZK 430 without the student credit.
Over a full year at the same income the student saves CZK 4,020.
Childcare credit 2027: who qualifies and for which facilities
The childcare credit equals the costs the taxpayer demonstrably paid for placing a dependent child in a pre-school facility in the given year, up to a maximum of the minimum wage in force on 1 January of that year for each child. For 2027 the minimum wage under MPSV notice No. 171/2026 Coll. is CZK 24,900, so the maximum childcare credit for 2027 is CZK 24,900 per child.
The act treats the following as pre-school facilities:
- a nursery school under the Education Act,
- a children's group under the Children's Groups Act,
- a private pre-school childcare facility run under a trade licence, if the care is comparable to a children's group or nursery school,
- a similar facility abroad (for nursery schools and children's groups).
Conditions:
- the child lives with you in a shared household for at least part of the year,
- you have not claimed the costs as a business expense, so a self-employed parent can use either the expense or the credit, not both,
- if several taxpayers in one household support the child (typically both parents), only one of them can claim the credit for the year,
- a grandchild does not count as a dependent child for this credit, unless they are in the grandparents' care in place of parental care.
Divorced parents and shared custody
If the child lives in more than one household (for example under shared custody), the maximum credit is split between them. With two households that is CZK 24,900 / 2 = CZK 12,450 per parent. The parents can, however, agree in writing on a different split, as long as the total does not exceed the minimum wage (for example CZK 20,000 + CZK 4,900). The maximum amount is rounded down to whole crowns.
How much a parent actually saves
Like the student credit, the childcare credit can only reduce tax to zero. The act sets the order clearly: the taxpayer credits (including the childcare credit) come off first, and only then the child tax benefit. That benefit can be paid out as a tax bonus when tax is low; the childcare credit cannot.
Example 1: a parent earning CZK 45,000 gross a month, with a child in a private nursery costing CZK 6,000 a month:
- annual income CZK 540,000, tax at 15% = CZK 81,000,
- basic taxpayer credit − CZK 30,840 → CZK 50,160,
- childcare credit: CZK 72,000 paid, but at most − CZK 24,900 applies,
- tax after credits = CZK 25,260, from which the child tax benefit is then deducted.
Example 2: a part-time parent earning CZK 20,000 gross a month, with a child in a public nursery school:
- annual income CZK 240,000, tax at 15% = CZK 36,000,
- basic taxpayer credit − CZK 30,840 → CZK 5,160,
- the childcare credit can reduce tax by at most CZK 5,160 here, even if the parent paid more for the nursery. Any unused remainder is lost.
In a family where the child lives in one household, it therefore usually pays for the parent with the higher tax to claim the childcare credit.
Which documents you will need
For the student credit:
- a confirmation from the school that you are systematically preparing for a future occupation,
- for study abroad, a confirmation from the foreign school and the Ministry of Education's decision recognising the study as equivalent.
For the childcare credit:
- a confirmation from the pre-school facility stating the child's name, the total amount paid for the year and the date the facility was entered in the schools register or the register of children's group providers, or the date its trade licence was issued,
- if another taxpayer living with the child also supports them, their confirmation of whether and how much of the credit they are claiming,
- where applicable, the parents' written agreement on splitting the credit.
New compared with the pre-2024 rules: pre-school facilities will be required to report electronically to the tax office the details of children, parents and amounts paid, always by 31 January of the following year (Section 38t(8)). For 2027 that means by 31 January 2028 for the first time. The Financial Administration will therefore have data to check the credits claimed against.
How and when to claim
- Employees: you can claim the student credit with the employer where you signed a tax declaration in monthly advances from January 2027. For the student credit, your employer takes the confirmation of study into account from the month in which you provide it; when starting a new job you have 30 days to provide it (Section 38k(1)). The childcare credit can only be claimed with your employer in the 2027 annual tax reconciliation, which you must request by 15 February 2028; you also state the amount paid and whether another taxpayer is claiming the credit.
- Self-employed and other taxpayers: claim both credits in your 2027 tax return.
- Agreement workers: from 2027 withholding tax on agreements and small-scale employment is also abolished, so a student on a DPP or DPČ agreement who signs a tax declaration can use the student credit directly in their advance.
What it means for employers and payroll accountants
- Payroll software: from January 2027 it must handle the monthly student credit (CZK 335) and, in the 2027 annual reconciliation, the childcare credit. Check with your vendor that the update covers this.
- Tax declaration and documents: the act adds new childcare-credit items to the declaration for the annual reconciliation (Section 38k(5)(h)). Collect confirmations of study from students and keep track of their validity, typically at the start of the school year and after the school-leaving exam.
- Communication with employees: remind parents to ask their nursery for a confirmation of the amounts paid in 2027. Without it you cannot recognise the childcare credit in the annual reconciliation.
- The 2027 annual reconciliation (processed in spring 2028) will include the childcare credit again, for the first time since the 2023 reconciliation.
Need your payroll and annual tax reconciliation under control? We are happy to help. For all the changes 2027 brings employers, see Payroll and employer changes in 2027: the big overview. You can work out net pay in our calculators.
Sources (as of 11 October 2026): Act No. 180/2026 Coll. on sales records and amending certain other acts (Part Two: amendment to the Income Tax Act; the act in e-Sbírka: e-sbirka.gov.cz/sb/2026/180), Chamber of Deputies — parliamentary print 189, legislative history, Ministry of Finance — the Chamber overrode the Senate and confirmed EET 2.0, Financial Administration — changes in force from 2024, Act No. 586/1992 Coll. on Income Taxes (wording from 1 January 2027: Sections 21g, 35ba, 35bc, 35bd, 35d, 38k, 38l, 38t), Act No. 117/1995 Coll. on State Social Support (Sections 12 to 14) and MPSV notice No. 171/2026 Coll. on the 2027 minimum wage. The amounts in the examples are indicative calculations at the statutory rates and do not include other tax credits or deductions.
Legal Notice
This article is for informational purposes only and does not replace professional legal or tax advice. Information is processed according to Czech law valid at the date of publication. We always recommend consultation with an expert for specific situations.
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Tým P&T Europe Services
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