Tax Bonus for Children in Slovakia

Starting January 1, 2025, new rules for the tax bonus for children will be introduced in Slovakia. For children under 14 years old, the bonus amount will be €100 per month, and for children aged 15 to 17, it will be €50. The bonus will be canceled for children over 18 years old.

Now, the amount of the tax bonus will depend on the number of children in the family: for one child — up to 29% of taxable income, for two children — up to 36%, for three children — up to 43%, for four children — up to 50%, for five children — up to 57%, and for six or more children — up to 64%.

The bonus can be received monthly or once a year at the family's choice. Foreign tax residents can receive the tax bonus once a year if at least 90% of their income was earned in Slovakia.

To receive the bonus, an income is required, and its amount will depend on the level of earnings. In high-income families, the bonus may be reduced or canceled: if income exceeds €2,476.91 per month, the bonus begins to decrease, and it is completely canceled for incomes above €3,632.