Child tax bonus in 2026
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January 13, 2026
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The child tax bonus is one of the most frequently used tax benefits for individuals. In practice, it is a "way to reduce tax", and if the bonus is higher than the calculated tax (or tax advance), the difference is paid to the taxpayer. At the same time, the tax bonus is tax exempt (Section 9(2)(n) of Act No. 595/2003 Coll. on Income Tax) and the exemption also applies to similar bonuses from EU and EEA countries.
However, the right does not arise automatically for everyone - the application is tied to fulfillment of conditions according to Section 33 of the Income Tax Act, especially on the type of taxpayer's income, the child's age, joint household, and limits (both percentage and income).
For which child can the tax bonus be claimed in 2026?
For the tax bonus, it is crucial to correctly determine whether the child meets the definition of a "child" and a "dependent child". The basic definition is based on the Child Benefit Act (Section 3 of Act No. 600/2003 Coll.). For these purposes, a child is considered to be:
own child,
adopted child,
a child placed in foster care based on a decision of the competent authority,
the child of the other spouse.
An adult dependent child may also fall into this category if he or she was placed in the substitute care of his or her parents before reaching the age of majority.
The law also works with the concept of a dependent child. In general, this refers to a child until the end of compulsory schooling, but no longer than 25 years of age, if they are consistently preparing for a profession through study.
However, when it comes to the tax bonus itself, it is crucial that the Income Tax Act (Section 33) sets stricter rules: the taxpayer can only claim the tax bonus for a dependent dependent child living with him in the same household, up to a maximum of 18 years of age. If the child has a temporary stay outside the household (for example, for school), this does not automatically cancel the entitlement to the bonus.
For these purposes, a child with a health disability or a child exempt from compulsory school attendance is also considered a dependent child, and in these cases, dependency is assessed until the child reaches the age of majority.
On the contrary, a dependent child is not a child who has become entitled to a disability pension, nor a child who has already obtained a second-level higher education.
Who can claim the tax bonus?
The tax bonus is intended only for natural persons, which reach active income:
- income from dependent activity (§ 5) – typically employment,
- income from business and other self-employment (Section 6, paragraphs 1 and 2) – trade, liberal professions, etc.
Legal entities are not eligible.
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How to claim the tax bonus: monthly or annually
The method of application depends on whether the taxpayer is an employee or self-employed, or whether the bonus was not applied during the year.
1) Monthly (especially employee)
The employee can claim the bonus directly in their salary. The bonus reduces the tax advance and if it is higher than the calculated advance, the employer pays the difference in their salary.
2) Annually (tax return or annual statement)
Annual application typically covers:
- Self-employed (claims bonus in tax return),
- an employee who did not claim the bonus in his salary (he will claim it in the annual tax settlement or in the tax return).
If the bonus is higher than the resulting tax, the difference is paid to the tax entity by the tax administrator.
If a child is supported by more than one taxpayer: who will claim the bonus?
If the dependent child lives in a household with multiple people who meet the conditions (e.g. both parents), Only one person can claim the tax bonus.. At the same time, however, parents can be involved in the implementation of to alternate – for example, part of the year father and part of the year mother.
If the authorized persons cannot agree, the following order applies:
mother → father → other authorized person.
The amount of the tax bonus in 2026
In 2026, the maximum bonus amount is tied to the child's age:
- €100 per month for a child under 15 years of age (last time in the month in which the child turns 15),
- €50 per month for a child aged 15 to 18 (last time in the month in which the child turns 18).
Percentage limit by number of children (key rule)
The tax bonus is not automatically €100 for each child under 15. The amount that can be claimed is also limited. as a percentage of the tax base / partial tax base (Section 33(6)).
Table: percentage limit according to the number of dependent children (for whom entitlement arises)
Number of dependent children | Percentage limit of the tax base / ČZD |
1 | 29 % |
2 | 36 % |
3 | 43 % |
4 | 50 % |
5 | 57 % |
6 and more | 64 % |
Important: are counted in the number of children only those children who are actually entitled to a bonus (ie under 18 years of age). A child who no longer meets the conditions is not included in the number and does not increase the percentage limit.
Example: which children count towards the limit
A self-employed person has 3 children: 8 years old, 15 years old, 21 years old (student). The entitlement arises only for the 8-year-old and 15-year-old children. Therefore, they are counted towards the limit 2 children → the limit is 36 %.
Practical calculation example (employee)
An employee has a gross salary of €1,500 per month and 3 children: 6 years old, 10 years old, 19 years old (student). Entitlement only arises for two children under 15 years old.
- Maximum bonus according to children's age:
- 6 years: €100
- 10 years: €100
- 19 years: €0
Total 200 €
- Determining the tax base:
- tax base = gross salary – contributions
= 1,500 – 216 = 1 284 €
- Percentage limit (2 children → 36 %):
- 1,284 × 36 % = 462,24 €
Since €462.24 is more than €200, the employee is entitled to full bonus €200 per month.
Reduction of tax bonus for higher incomes in 2026
In addition to the percentage limit, there is a second limitation – for high-income taxpayers The bonus is gradually reduced if the tax base exceeds the limit tied to the average wage two years ago.
The average wage for 2024 (€1,524) is used for 2026. The threshold is 1.5 times 12 times this wage, i.e.:
- 1.5 × 12 × 1,524 = 27 432 €
If the tax base is higher than €27,432, the tax bonus for each child will be reduced by:
- 1/10 of the difference between the tax base and €27,432.
Example of reduction (SZČO)
The self-employed woman has 2 children (6 years old and 17 years old) and a tax base of €30,000.
- Reduction per child:
- (30,000 – 27,432) / 10 = 256,80 €
- Annual bonus by age:
- 6 years: 12 × 100 = €1,200
- 17 years: 12 × 50 = €600
- After shortening:
- 6 years: 1,200 – 256.80 = 943,20 €
- 17 years: 600 – 256.80 = 343,20 €
Total for the year: 1 286,40 €
Offsetting the tax base of the second eligible person (e.g. the second parent)
An interesting option is the procedure under Section 33(8), where the taxpayer can voluntarily "add" the partial tax base of the second authorized person in the tax return. This is used especially when the taxpayer has low own basis, and therefore the percentage limit would reduce his bonus.
However, the opposite risk must also be considered here: if the other person has a high base, the joint sum may cause bonus reduction according to the rules for high incomes. From 1.1.2026, according to your documents, the rules for deductions for this increase will be clarified (Act No. 26/2025 Coll.) so that it is clear that the deduction will also apply to the increased basis.
If the second eligible person met the conditions for only part of the year, the calculation takes into account proportional part its partial tax base according to the number of months.
Offsetting is possible only if the total taxable income of the other person from sources in the Slovak Republic amounts to at least 90% of its total income (Slovakia + abroad).
Condition 90 % income from Slovakia (for foreign income)
A taxpayer is only entitled to a bonus if at least 90% of his worldwide taxable income comes from sources in the territory of the Slovak Republic (Section 33(9)). This applies to taxpayers with both unlimited and limited tax liability.
In practice, this means that if the taxpayer also has income from abroad, it is often not possible to safely grant the bonus on a monthly basis, because the fulfillment of the 90 % condition is assessed only after the end of the year. The employer can grant the bonus during the year only if the employee declares that he does not have foreign income. If he starts to receive it, he must notify it and the granting is suspended.
A taxpayer with limited tax liability generally only applies the bonus after the end of the year.