• 09/08/2022
• By wizewebsite
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Discounts on Tax in 2019 and in 2020 - Podnikatel.cz<

Since 2020 there are no significant changes in tax discounts.Outside the changes that brings an increase in minimum wage.

Overview of Tax discounts and tax benefits for employees

In the tax return or annual settlement for 2019 and 2020, the following discounts and advantage may be applied pursuant to Section 35ba and Section 35c of the Income Tax Act:

Basic taxpayer discount

The basic taxpayer discount is CZK 24,840.All taxpayers (entrepreneurs, employees, old -age pensioners, maternity mothers etc are entitled to discount.) who had at least part of the year taxable income.The discount always applies in full annual amount, even in a situation where the gainful activity lasted only a few months.

It applies monthly by making a taxpayer's declaration, annual appointment applications with the last employer or submitted tax return.In 2020 it is possible to use a new one -piece form statement on tax and older two -part patterns.

About Current Forms More in the article: New Tax Declaration Forms and Request for annual tax settlement

Spouse discount

The definition of a household -enabled contains Section 21e of the Income Tax Act.The husband also means a partner for these purposes according to the law governing registered partnership (not the kind and mate).The law allows you to use a discount on a wife (spouse) living with a taxpayer in a common household.The discount is as in the case of a basic discount of CZK 24,840 per year.If the spouse has a disability status ZTP/P, the discount increases double.

If the marriage has been concluded during the year, the discount is 1/12 of the amount of CZK 24,840 for each month in which the person was applied to 1.day of his wife (husband).Including the moon in which the marriage was closed during the first day.

The discount can only be applied annually, based on tax returns or annual taxation of taxes.The discount does not apply monthly.

What is the income counting:

The income inclusion period specifies the GFC's D-22 instruction, which states that:

On the application of a discount on the spouse, including examples from practice in the article: apply the discount on the wife