How much is the child tax bonus?
A hundred euros a month — but almost nobody receives the full sum. The child tax bonus is at most €100 a month for a child under 15 and €50 a month for a child from 15 to 18. The catch is the percentage cap: the bonus is limited by a percentage of your tax base according to the number of children — 29% with one child, 36% with two, 43% with three, 50% with four, 57% with five and 64% with six or more. And there is a cap from above: the bonus is tapered once the monthly tax base exceeds €2,286 (annually €27,432). For any given month, only one parent may claim it.
📋 The rules
- Under 15: at most €100 a month
- From 15 to 18: at most €50 a month
- Cap by number of children: 29% to 64% of the tax base
- Tapered above a monthly tax base of €2,286
- For any month, only one parent may claim it
🔓 Exceptions
- Taxable income from Slovakia must be at least 90% of all your income
- The child must live with the taxpayer in a common household
- Those who cannot claim the bonus are entitled to the €30 child benefit supplement
⚠️ Penalties & fines
The percentage cap is why the payment never matches what you expected. The €100 is a maximum, not an entitlement — what you actually receive is limited by the percentage of your tax base allowed for your number of children. With one child that is only 29% of the base, so on a lower income the bonus never reaches its full value. From above, meanwhile, a monthly tax base over €2,286 tapers the bonus — by a tenth of the difference for every euro over. And one further condition catches people out: taxable income from Slovakia must be at least 90% of all your income. If you cannot claim the bonus, you are entitled to the child benefit supplement of €30.
📎 Official sources
- Financial Administration · Child tax bonus 2026 →
- Slov-Lex · Income Tax Act (595/2003) →
- Ministry of Finance of the Slovak Republic →
❓ Frequently asked
How much is the bonus per child?
At most €100 a month for a child under 15 and at most €50 a month for a child from 15 to 18. That is a maximum, though — the actual sum depends on the percentage cap applied to your tax base.
What is the percentage cap?
The bonus is limited by a percentage of the tax base according to the number of children: 29% with one child, 36% with two, 43% with three, 50% with four, 57% with five and 64% with six or more.
Is the bonus reduced on a higher income?
Yes. Above a monthly tax base of €2,286 — €27,432 a year — the bonus for each child is reduced by a tenth of the difference between the actual base and that threshold.
Can both parents claim it?
Not for the same month. For a given child in a given month, only one parent may claim the bonus. You can, however, alternate during the year if you agree to do so between yourselves.
What if I am not entitled to it?
Parents who cannot claim the tax bonus are entitled to a supplement to the child benefit of €30 a month. The two entitlements are mutually exclusive — you receive one or the other, not both.
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