Slovak Republic

Tax bonus for dependent children

From 1 January 2023 to 31 December 2024, the following amounts of tax bonus are applicable for dependent children living in an individual´s household:

• EUR 50 per month for each dependent child older than 18 years.
• EUR 140 per month for each dependent child younger than 18 years.

From 1 January 2025, the bonus will be:

• EUR 50 per month for each dependent child older than 15 years, but younger than 18 years.
• EUR 100 per month for each dependent child younger than 15 years.

The tax bonus for dependent children older than 18 years is abolished. Additionally, limits on taxable income for the application of the tax bonus are introduced. The tax bonus is available to individuals with taxable income from employment or entrepreneurship. The tax bonus decreases the tax liability. It is only available to Slovak tax residents with their permanent residence in Slovakia or to Slovak tax non-residents having at least 90% of their worldwide income from Slovak sources.