All personal income tax payers, both self-employed and employees, are entitled to a number of discounts and deductible items. However, the consolidation package abolished or limited some of them as of January 1, 2024. This means that you can still claim them in full for 2023. Find out how you can reduce your income tax to a minimum this year.
How can employees claim tax credits and deductions?
An employee can only claim tax deductions and gambling data brazil non-taxable parts of the tax base from one employer. Employees must request an annual tax settlement for 2023 from their employer no later than February 15, 2024, the same deadline applies to the submission of documents confirming the entitlement to deductions.
Discounts are then reflected each month in the amount of net salary, some discounts and deductible items are applied retroactively for the entire year as part of the annual tax settlement (e.g. kindergarten fees).
How can self-employed persons claim tax discounts and deductible items?
Simply as part of the tax return for 2023. All discounts and deductible items are therefore applied once for the entire year retroactively in the case of self-employed persons . The claim for discounts must be documented with attachments to the tax return.
However, if a self-employed person is in the flat-rate regime , they do not have to file a tax return and the right to discounts and deductible items automatically expires.
What is the difference between a tax credit and a non-taxable item?
A deductible item (or non-taxable item or non-taxable part clear control and recording of employee attendance of the tax base) reduces the tax base. The tax base is:
in the case of self-employed persons, the amount of income after deducting expenses,
in the case of employees, gross salary (income including bonuses, allowances and rewards).
Tax is calculated from the tax base after deducting non-taxable items. Tax credits then reduce the calculated personal income tax.
If the husband or wife is the owner of a ZTP/P card, the thailand data amount increases to CZK 49,680. However, some benefits, such as sickness or maternity benefits, are included in the income. On the other hand, state social support benefits, such as parental allowance, are not included.
The income of your spouse/registered partner is documented by means of a signed affidavit.
In the case of self-employed persons, this restriction applies only for 2024, i.e. in the tax return filed in 2025. For employees who apply the discount monthly, this will be reflected in the salary for January 2024.
Child