Slovak Republic

Individual - Other tax credits and incentives

Last reviewed - 04 December 2022

Tax bonus for dependent children

As of 1 January 2022, the following amounts of tax bonus are applicable for dependent children living in an individual´s household:

  • EUR 47.14 per month for each dependent child younger than 6 years.
  • EUR 43.60 per month for each dependent child in the age from 6 years up to 15 years.
  • EUR 23.57 per month for each dependent child older than 15 years.

The tax bonus is available to individuals with taxable income of at least six times the minimum wage. The tax bonus decreases the tax liability and changes as of 1 January. 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.