Tax Bonus 2021

• EUR 46,44 per child under the age of 6.
• EUR 39,47 for a child aged from 6 years to 15 years, if the child is not provided with a subsidy to support education for the child's eating habits according to the Act on Subsidies within the competence of the Ministry of Labor, Social Affairs and Family of the Slovak Republic (MLSA). Also known as "free school lunches“.
• EUR 23,22 per child between the ages of 6 and 15, if a subsidy "free lunches“ is provided for the child.
• EUR 23,22 per child aged 15 and more.

If at least one of the parents is entitled to a tax bonus for the child, the parent can decide

• whether to apply the increased tax bonus per child of 39.47 euros (from 1.8.2021 to 31.12.2021), or 43.60 euros (from 1.1.2022 to 31.12.2022), and thus will not be entitled to the subsidy "free lunches ",
• or claim the "free lunch" subsidy but automatically lose the right to a tax bonus of any amount

In this case, parents may have a dilemma, which is more advantageous - an increased tax bonus or subsidy. After the mathematical recalculation, we recommend that parents stay with the tax bonus, which is more advantageous than receiving the "free lunch" subsidy. This subsidy was primarily intended for parents who cannot receive a tax bonus.

The school will apply for a subsidy for those children whose parents claim the subsidy, declaring in the form of an affidavit that they do not receive a tax bonus for the child at all.