The maximum tax deduction for having your children in preschool facilities, the so-called preschool fee, which may be claimed for a tax period depends on the amount of minimum wage set for the given year. It means, therefore, that in 2018 the deduction may be claimed in the amount of CZK 12,000 compared to the CZK 11,000 in 2017.
The deduction may be claimed by the tax payers who incurred expenses covering the preschool education fees in the facilities meeting the requirements as stipulated in the Income Tax Act. The claim can be applied under condition that the tax payer has a certificate proving the amount of fee that has really been paid. The claim may be applied within the annual tax settlement prepared by the employer or within the annual personal income tax return.