Child tax credit in 2024 in questions and answers

In the following article, we’ll answer the most common questions about claiming tax relief for dependent children in 2024.

In 2024, the amount of tax relief remains unchanged:

Question No. 1

Under what conditions can I claim the monthly tax bonus in 2024?

The monthly tax bonus can be paid if the taxpayer’s aggregate income under Section 6 of the Income Tax Act for the relevant calendar month is at least half of the minimum wage (i.e. for 2024, the amount of CZK 9,450). This income does not include income exempt from tax and income on which tax is withheld at a special tax rate. The minimum amount for payment of the monthly tax bonus must be at least CZK 50.

Question 2

Every year my payroll accountant requires me to submit a new confirmation from the employer of the other taxpayer in order to claim the tax credit. Is this the correct procedure?

It depends on the specific circumstances. The other taxpayer’s employer’s certification – Form MFin 5556 – is valid until the facts relevant to the tax benefit change. Therefore, if there is no change in the facts relevant to the tax benefit, a new certificate does not need to be submitted each year.

Question 3

I am raising (and supporting) my boyfriend’s child from a previous relationship in a joint household, can I claim tax relief for the dependent child?

For the purposes of the Income Tax Act, a taxpayer’s dependent child is his or her own child, an adopted child, a child in substitute care, a child who has ceased to be in foster care with the taxpayer due to the acquisition of full legal capacity or majority, the child of the other spouse, the other spouse’s own grandchild or grandchild, unless the parents have sufficient income to qualify for the tax benefit.
A dependent child of a taxpayer is not considered a child of a spouse under the Income Tax Act, even if he/she lives in the same household with the child. The tax credit for the child of a spouse (“unmarried cohabitation”) cannot be claimed.

Definition of dependent child

A dependent child is defined by law as:

• own child,
• an adopted child,
• a child in care which replaces the care of the parents,
• a child who has acquired full legal capacity or majority in foster care,
• a child of the other spouse,
• the spouse’s own grandchild or the grandchild of the other spouse, unless the parents have sufficient income on which to claim the tax advantage.

The law also says that the child must be:

• A minor,
• an adult up to the age of 26 if he or she is not entitled to a disability pension for third degree disability; and
  • is in continuous training for a future profession (= studying),
  • cannot continuously prepare for a future occupation or engage in gainful activity because of illness or injury,
  • cannot engage in continuous gainful activity due to a long-term adverse health condition.

Source: Czech Financial Administration