If you are an entrepreneur and have children, the state may return part of the taxes you have paid. This is called the child tax bonus.
In this article, we explain in simple terms how much money you can receive, what conditions must be met, and why entrepreneurs should monitor their income carefully.
How Much Money Can You Receive?
The state provides a monthly tax bonus for each child. The amount depends on the child’s age:
| Child’s age | Bonus amount |
|---|---|
| Child under 15 years | 100 € / month |
| Child from 15 to 18 years | 50 € / month |
Example Per Year
If you have one child aged 5:
1,200 € per year
This is 100 € × 12 months.
If you have two children under 15:
2,400 € per year
This is 200 € × 12 months.
The Most Important Number: 25,740 €
Remember this number: 25,740 €
This is the threshold for the annual tax base — základ dane.
If your taxable income / profit in 2025 exceeds 25,740 €, the child tax bonus for each child starts to decrease.
The more you earn above this amount, the smaller the bonus you will receive.
Why the 25,740 € Limit Is So Important
If your základ dane in 2025 is higher than 25,740 €, the tax bonus is reduced.
In simple words:
Scenario 1: You earned 20,000 €
This is less than 25,740 €.
You receive the full bonus.
If you have one child under 15:
1,200 € bonus
Scenario 2: You earned 25,000 €
This is less than 25,740 €.
You receive the full bonus.
If you have one child under 15:
1,200 € bonus
Scenario 3: You earned 30,000 €
This is more than 25,740 €.
The bonus is reduced.
Difference:
30,000 € − 25,740 € = 4,260 €
Reduction:
4,260 € ÷ 10 = 426 € per child
Instead of 1,200 €, you receive:
774 € per child
Scenario 4: You earned 40,000 € or more
The bonus will be significantly reduced or may disappear completely.
With this level of income, the child tax bonus may be only a few hundred euros or 0 €.
What “Profit” or “Základ Dane” Means
Do not confuse profit with turnover.
For the child tax bonus, what matters is not all the money that came into your account, but your profit after deducting expenses.
Example:
| Item | Amount |
|---|---|
| Turnover | 50,000 € |
| Business expenses | 30,000 € |
| Profit / základ dane | 20,000 € |
These 20,000 € are compared with the 25,740 € threshold.
Main Conditions for Receiving the Child Tax Bonus
To receive the child tax bonus, several conditions must be met:
- you have a child or children under 18;
- the child lives with you and you support the child;
- you have taxable income;
- you work or run a business;
- at least 90% of your income comes from Slovakia;
- your income is sufficient to apply the bonus.
The Number of Children Affects the Percentage Limit
The child tax bonus cannot be higher than a certain percentage of your tax base.
The more children you have, the higher the limit.
| Number of children | Maximum of profit |
|---|---|
| 1 child | 29% |
| 2 children | 36% |
| 3 children | 43% |
| 4 children | 50% |
| 5 children | 57% |
| 6 or more children | 64% |
What This Means in Practice
Example 1
You have a profit of 10,000 € and one child.
Theoretical bonus:
1,200 €
Maximum from profit:
10,000 € × 29% = 2,900 €
Result:
You receive the full 1,200 €, because it is lower than the 2,900 € limit.
Example 2
You have a profit of 3,000 € and two children.
Theoretical bonus:
2,400 €
This is 1,200 € per child.
Maximum from profit:
3,000 € × 36% = 1,080 €
Result:
You receive only 1,080 €, because this is your limit.
Practical Tips for Entrepreneurs
To receive the maximum child tax bonus, it is important to plan income and expenses correctly.
What You Can Do
- monitor your profit during the year;
- do not confuse turnover with profit;
- plan business expenses;
- use all legal tax deductions;
- keep expense documents;
- maintain proper accounting records;
- consult an accountant before the end of the year.
If your profit is approaching 25,740 €, it may be worth discussing with an accountant which legal expenses can be included in the current year.
When and How to Receive the Child Tax Bonus
There are two main ways to receive the child tax bonus.
1. Monthly — for Employees
If you work under an employment contract, your employer may apply the child tax bonus when calculating your salary.
In this case, you receive more net income every month.
2. Once a Year — for Entrepreneurs
If you are an entrepreneur — SZČO, živnostník or an owner of an s.r.o. — the child tax bonus is applied when filing the annual tax return.
The state either reduces your tax or refunds money if you have overpaid.
What an Accountant Does for You
You do not need to deal with all the complicated calculations yourself.
A professional accountant will:
- calculate the exact amount of the child tax bonus;
- apply all percentages and coefficients correctly;
- check whether you meet the conditions;
- complete the tax return correctly;
- advise you on legal tax optimization;
- submit documents on time.
Common Mistakes
Entrepreneurs often lose part of the bonus or create problems for themselves because of simple mistakes.
Do Not Make These Mistakes
- confusing turnover with profit;
- forgetting about the 25,740 € threshold;
- not monitoring profit during the year;
- not keeping documents for expenses;
- not informing the accountant about children;
- not informing about family changes;
- submitting incorrect data;
- calculating the tax base incorrectly.
Such mistakes may lead to losing part of the bonus, delaying a refund, or receiving questions from the tax office.
What Is New in 2025?
The main amounts remain the same:
- 100 € per month for a child under 15;
- 50 € per month for a child from 15 to 18;
- the 25,740 € threshold remains important for bonus reduction.
Important: the amount of 25,740 € is based on the average salary in Slovakia for 2023. It may change in the future.
Real Examples
Example 1: Ideal Situation
Situation:
An entrepreneur has two children — aged 3 and 7. Annual profit is 20,000 €.
Check:
- profit is below 25,740 €;
- both children are under 15;
- limit: 20,000 € × 36% = 7,200 €;
- theoretical bonus: 2,400 €.
Result:
The entrepreneur receives the full bonus:
2,400 €
That is 1,200 € for each child.
Example 2: High Income
Situation:
An entrepreneur has one child aged 5. Profit is 35,000 €.
Check:
Profit is above 25,740 €.
Excess:
35,000 € − 25,740 € = 9,260 €
Reduction:
9,260 € ÷ 10 = 926 €
Result:
Instead of 1,200 €, the entrepreneur receives:
274 €
That is 1,200 € − 926 €.
Example 3: Low Profit
Situation:
An entrepreneur has one child aged 10. Profit is 2,000 €.
Check:
Profit is below 25,740 €, but the percentage limit applies.
Maximum:
2,000 € × 29% = 580 €
Theoretical bonus:
1,200 €
Result:
The entrepreneur receives only:
580 €
Because this is the maximum based on their profit.
Useful Tips for the End of the Year
December is a good time for tax planning.
Before the end of the year, it is worth:
- checking your current annual profit;
- seeing whether you are approaching 25,740 €;
- discussing possible legal expenses with your accountant;
- buying necessary equipment or materials before the end of the year;
- paying invoices that can be paid now;
- checking expense documents;
- preparing for the tax return in advance.
Key Takeaways
What you should remember:
- 100 € per month for a child under 15;
- 50 € per month for a child aged 15 to 18;
- 25,740 € is an important profit threshold;
- the child tax bonus is real money you can get back;
- proper accounting helps you receive the maximum bonus;
- an accountant can do the calculations for you.
How Much Can It Be Per Year?
For a family with two small children, the child tax bonus can be:
2,400 € per year
That is almost 200 € per month for your family.
Why not use this opportunity?
Need Help Calculating the Child Tax Bonus?
The accountants at BUH.SK will calculate the exact child tax bonus amount you are entitled to.
We can help you:
- check the conditions;
- calculate the bonus amount;
- complete the tax return correctly;
- include children in the tax return;
- check profit and expenses;
- receive the maximum bonus legally.
Leave the calculations to professionals and focus on your business.
