How much tax do I get back for a child?
Up to BGN 600 back for one child — and from 2026, month by month. Child tax relief reduces your annual tax base by BGN 6,000 for one child under 18. At a tax rate of 10%, that means up to BGN 600 refunded when you file the annual return. The amounts rise with the number of children. What is new for 2026 is the advance mechanism: the relief can be taken monthly through your employer, with the monthly tax base reduced by BGN 500 for one child, BGN 1,000 for two and BGN 1,500 for three or more. You file a declaration under the income tax act and a written statement that you have no outstanding public liabilities.
📋 The rules
- One child: the annual base is reduced by BGN 6,000
- At a 10% rate that is up to BGN 600 back
- From 2026: monthly relief through your employer
- Monthly base: −500 / −1,000 / −1,500 for 1/2/3+ children
- A declaration under the income tax act is required
🔓 Exceptions
- Only one parent may take the relief — the other declares consent
- For a child with a disability the relief is larger
- You must have no outstanding public liabilities
⚠️ Penalties & fines
There is no fine here — there is money left on the table, year after year. The relief is not applied automatically: if you do not file the declaration, nobody will refund you. The key condition is that you have no outstanding public liabilities — a single unpaid tax or fine can wipe out the entire relief, so check your status with the revenue agency before you file. The relief may be taken by only one parent, with the other declaring consent — double claiming leads to back-assessment with interest. If you missed it in earlier years, you can still correct that by return.
📎 Official sources
❓ Frequently asked
How much do I get back for one child?
The annual tax base is reduced by BGN 6,000, which at a 10% rate means up to BGN 600 refunded. The amount rises with the number of children.
What is new for 2026?
The relief can be taken in advance, monthly, through your employer. The monthly base is cut by BGN 500 for one child, BGN 1,000 for two and BGN 1,500 for three or more.
What documents are needed?
A declaration under the personal income tax act and a written statement that you have no outstanding public liabilities, or that you will file an annual return for the year.
Can both parents claim it?
No. Only one parent takes the relief and the other declares consent. Double claiming leads to back-assessment of the tax with interest.
What if I never claimed it before?
The relief is not applied automatically. If you missed it in earlier years you can correct that by filing a return — but check first that you have no public liabilities.
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