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:

Dependent child

Conditions

How much?

The amount of tax bonus (from January 2020) is 22,72 € per month for each dependent child living with the taxpayer in the same household; for a child under 6 years of age, the amount of tax bonus is 45.46 . The tax is reduced by the amount of the tax bonus.

Conditions for claiming the entitlement: