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What are the new rules for the tax bonus starting from 2025?

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What new rules for the tax bonus will come into effect in 2025?

Starting from January 1, 2025, the transition period with an increased tax bonus will end. At the same time, the age threshold for children for whom a parent can claim this bonus will be lowered. The last month in which parents can claim the tax bonus is the month in which the child turns 18.

The maximum amounts of the monthly tax bonus for 2025 will be:

  • 100 euros for a child under 15 years old,
  • 50 euros for a child aged 15 to 18 years old.

A taxpayer is eligible for the maximum tax bonus only if they meet the required percentage of the tax base. These percentages will also change starting from January 1, 2025.

New percentage limits for the tax base for the child tax bonus starting in 2025

From 2025, to receive the tax bonus, taxpayers will need to meet higher percentage limits for the tax base. These limits depend on the number of children being supported. The changes compared to previous years are presented in the following table:

Number of children supported Tax base percentage limit (2023 and 2024) Tax base percentage limit (2025)
1 child 20% 29%
2 children 27% 36%
3 children 34% 43%
4 children 41% 50%
5 children 48% 57%
6 or more children 55% 64%

 

Who is eligible for the child tax credit in 2025?

The tax bonus can be claimed by:

  • The parent or another authorized person living with the child who is dependent.
  • The bonus can be received starting from the month of the child's birth.
  • Only one taxpayer can claim the tax bonus for a specific calendar month. However, the right to the bonus can be transferred between eligible individuals during the year (for example, the father in the first half of the year and the mother in the second half).

Changes for taxpayers with foreign income starting in 2025

Starting from January 1, 2025, an important change will come into effect for taxpayers earning income from abroad. They will be eligible for the tax bonus in Slovakia only if the following condition is met:

  • The total taxable income from sources within the Slovak Republic must be at least 90% of their total (global) income for the corresponding tax period.

This change will significantly impact taxpayers with a high share of foreign income and will require careful planning of tax obligations.

Another important change is the removal of the provision that previously allowed taxpayers not to return the difference if they were paid a higher monthly tax bonus than they were entitled to after the annual calculation.

Therefore, starting in 2025, high-income workers need to carefully monitor the correct application of the tax bonus to avoid the obligation to repay any incorrectly received amounts.

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