IOM MIGRATION INFORMATION CENTRE

Free Advice and Services for Foreigners

Tax Bonus

A tax bonus constitutes the amount of tax benefit  paid to the tax payer on a maintained child living with the tax payer in a common household.

Who is entitled?

Upon meeting certain conditions even a foreigner with a tolerated or permanent residence on the territory of the Slovak Republic is entitled to receive the allowance. 

The entitled person:

A person paying income tax (tax payer) 

Maintained child:

  • A dependent own child, adopted child, a child taken into care replacing the parental care and a child of the second spouse,

Dependent child

  • a child until completion of compulsory school attendance, maximum until reaching 25 years of age, if the child is continuously preparing for work by means of studies or if the child cannot continuously prepare for work by means of studies or perform gainful activity due to an illness or an accident,
  • a child exempt from compulsory school attendance,
  • a child that is attending primary school for pupils with disability or
  • a child that is unable to continuously prepare for work or to perform a gainful activity due to a long term adverse health condition, maximum until reaching the adulthood.

Conditions

  • during the taxable period, the taxpayer had taxed income in the amount of at least six-times the minimum wage and
  • reported tax base (partial tax base) from income 

How much?

The amount of tax bonus is 21,56€ per month for each dependent child living with the taxpayer in the same household. The tax is reduced by the amount of the tax bonus.

Conditions for claiming the entitlement:

  • Child’s temporary stay outside of the common household doesn‘t have any impact on tax bonus
  • The tax bonus can be claimed already in the calendar month when the child was born, when the continuous preparation for future work starts, when the child was adopted, or when the child was taken into care replacing parental care.
  • The tax payer, who is the parent of the child, or who, in relation to child, performs care replacing parental care, if the child lives in the same household with the taxpayer, can claim the tax bonus after expiry of the taxable period, if the husband (wife) of this child, during this taxable period, does not have taxable income exceeding hundred times the amount of subsistence minimum level.
  • If the child (children) living in the household is (are) maintained by several tax payers, the tax bonus can be claimed by only one of them. A proportionate part of the tax bonus for all maintained children covering a part of the taxable period can be claimed by one of the tax payers and the remaining part of the period can be claimed by the other tax payer. In case the conditions for claiming of tax bonus are met by several tax payers and if they do not agree otherwise, the tax bonus on all maintained children is claimed or is allocated in the following order: mother, father, other entitled person.
  • The tax payer who maintains a child during only one or several calendar months during the taxable period, can have the tax or advances on income tax reduced only by the amount of the tax bonus for each calendar month at the beginning of which the conditions for claiming of bonus were met.
  • The tax bonus can be claimed at maximum up to the amount of tax calculated for the respective taxable period according to the Law on Income Tax. In case the amount of tax calculated for respective taxable period is lower than the amount of claimed tax bonus, the tax payer submitting the tax return statement, will ask the respective regionally competent tax administrator to reimburse the amount calculated as the difference between the amount of tax bonus and the amount of tax.

Contact us

Info line: 0850 211 478                (during opening hours)

Email:

  Skype: MICconsultant                (voice calls only)
  WhatsApp/Viber:
      +421 905 063 908                    (voice calls only)

Bratislava
Tel: +421 2 5263 0023

Grösslingová 35
811 09 Bratislava

Košice
Tel: +421 55 625 8662
Poštová 1
040 01 Košice

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Monday:   9.00 - 12.00  13.00 - 17.00
Tuesday: 9.00 - 12.00  13.00 - 17.00
Wednesday:                     13.00 - 17.00
Thursday:   9.00 - 12.00  13.00 - 17.00
Friday:  by appointment only

 

Košice

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Tuesday: 13.00 - 17.00
Wednesday:  13.00 - 17.00
Thursday:   13.00 - 17.00
Friday:  by appointment only

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