Czech Republic to reinstate preschool tax relief for parents

Under Law No. 180/2026 Sb., parents in the Czech Republic will be able to claim a tax deduction for preschool fees starting in 2027. The maximum deduction per child is set at 24,900 CZK, an amount corresponding to the projected minimum wage for that year.

The relief is not an automatic social benefit but a tax deduction. The actual savings will depend on the amount parents pay for preschool placement and their specific tax liability. For example, if a parent pays 12,000 CZK annually for a nursery, they can reduce their income tax by that amount. For those paying higher fees, such as 36,000 CZK for private facilities, the deduction remains capped at the 24,900 CZK limit.

While the new rules take effect on January 1, 2027, the tax relief for the 2027 school year will be applied during the tax settlement in 2028.