Tax Deductions for Self-Employed 2025: A Complete Overview of All Savings Options

Looking to reduce your taxes legally? Tax deductions are the best way to save when filing your tax return. In 2025, several new options have emerged. Here you'll find a complete overview of all deductions available to you as an OSVČ.

💰 Basic Deductions for All OSVČ

Basic Taxpayer Allowance

• Amount: 30,840 Kč per year (2025)
• Conditions: Income up to 60 times the average wage
• Increase: For income up to 20 times the average wage

Spouse Allowance

• Amount: 24,840 Kč per year
• Conditions: Spouse with no income or income up to 68,000 Kč per year
• Tip: Even occasional work can affect your eligibility

🏠 Housing Deductions

Mortgage Interest

• Max. deduction: 150,000 Kč per year
• Conditions: Property used for residential purposes
• New in 2025: Extended to cover energy-efficient renovations

Building Savings (Stavební spoření)

• Max. deduction: 30,000 Kč per year
• Conditions: Min. 5-year lock-in period
• Interest: 2% p.a. state subsidy

Renovation Mortgage

• Max. deduction: 150,000 Kč per year
• New in 2025: Higher limits for green renovations
• Conditions: Energy savings certification required

🏥 Health and Social Deductions

Pension Savings (Penzijní připojištění)

• Max. deduction: 24,000 Kč per year
• Min. contribution: 12,000 Kč per year
• State subsidy: Up to 2,760 Kč extra

Life Insurance

• Max. deduction: 24,000 Kč per year
• Conditions: Min. 60 months of coverage
• Tip: Combine with pension savings for maximum benefit

Medical Expenses

What you can deduct:

• Above-standard medical care
• Orthodontic treatment
• Psychotherapy
• Spa and balneological treatment
• Limit: Above 15,000 Kč per year or 5% of income

🎓 Education and Development

Education Expenses

• Deduction: All expenses related to your business
• Examples: Courses, training, certifications, language classes
• New in 2025: IT and digital skills with a bonus

Professional Literature

• 100% deduction: Books, magazines, online courses
• Ebooks and subscriptions: New option from 2025
• Tip: Use DokladBot to track all your expenses

🚗 Transport and Business Travel

Car Used for Business

50% deduction for mixed use:

• Fuel
• Repairs and maintenance
• Insurance
• Motorway tolls

Public Transport

• 100% deduction for business trips
• 50% deduction for mixed use
• New in 2025: Bonus for eco-friendly transport

💼 Business Deductions

Office Supplies

• 100% deduction: Everything for your business
• Stationery
• Software and licences
• Office furniture
• IT equipment

Marketing and Advertising

All promotion-related expenses:

• Websites
• Social media advertising
• Print materials and flyers
• Trade fairs and presentations

Accounting Services

• 100% deduction of accountant fees
• Tax advisory
• Bookkeeping
• Tip: DokladBot can help you cut these costs too

🌱 New Deductions for 2025

Business Digitalisation

• 150% bonus for digital tools
• Accounting software (such as DokladBot)
• Online training
• E-shops and digital platforms

Green Investments

• 200% bonus for green technologies
• Solar panels for business use
• Electric vehicles
• Energy-efficient lighting

Corporate Social Responsibility

• New deduction: Charitable donations
• Max. limit: 15% of the tax base
• Support for local communities

📋 How to Make the Most of Your Deductions

1. Ongoing Record-Keeping

DokladBot helps you:

• Automatically categorises expenses by deduction type
• Reminds you of important deadlines and limits
• Exports data for your tax return
• WhatsApp tracking — just send a photo and you're done

2. Planning for Next Year

• Spread larger purchases strategically throughout the year
• Combine different types of deductions
• Keep an eye on minimum thresholds

3. Documentation

What to keep:

• All receipts and invoices
• Contracts and confirmations
• Proof of payments
• Tip: DokladBot archives everything automatically

⚠️ Most Common Mistakes with Deductions

1. Missing Documents

Problem: Lost receipts Solution: Instant digitalisation via DokladBot

2. Exceeding Limits

Problem: Not keeping track of annual limits Solution: Ongoing monitoring in the app

3. Incorrect Categorisation

Problem: Expenses filed under the wrong category Solution: AI categorisation in DokladBot

💡 Pro Tips for Maximum Savings

Combining Deductions

• Pension + life insurance: Up to 48,000 Kč in total
• Mortgage + renovation: Up to 300,000 Kč
• Education + digitalisation: 150% bonus

Timing Your Payments

• December: Top up to reach your limits
• January: Start a fresh cycle
• Quarterly: Review your progress

Family Strategies

• Make use of both spouses' deductions
• Transfer unused deductions
• Coordinate major expenses

📊 2025 Savings Calculator

Example for a self-employed person with income of 500,000 Kč:

| Deduction | Amount | Tax saving (15%) | |-----------|--------|------------------| | Basic allowance | 30,840 Kč | 4,626 Kč | | Pension savings | 24,000 Kč | 3,600 Kč | | Mortgage | 80,000 Kč | 12,000 Kč | | Education | 15,000 Kč | 2,250 Kč | | Total | 149,840 Kč | 22,476 Kč |

🎯 Action Plan for 2025

By the end of January:

• [ ] Gather all your documents from 2024
• [ ] Set up a record-keeping system for 2025
• [ ] Plan your larger deductions

Ongoing:

• [ ] Log every expense straight away
• [ ] Monitor your progress toward limits
• [ ] Consult with a tax adviser

End of year:

• [ ] Review whether you've used all available deductions
• [ ] Top up to reach your limits
• [ ] Prepare all documents for your tax return

🚀 Conclusion

Using tax deductions properly can save you tens of thousands of crowns every year. The key is keeping systematic records and knowing all the options available to you.

DokladBot helps you:

• ✅ Automatically categorises expenses by deduction type
• ✅ Reminds you of limits and important deadlines
• ✅ Exports summaries for your tax return
• ✅ WhatsApp tracking — no paperwork needed

Start using DokladBot for free and maximise your tax savings!

💬 Just send a photo of your receipt via WhatsApp and DokladBot will automatically assign the expense to the right deduction category.