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In Slovakia, the tax bonus for a child can be received either monthly through salary or once a year. The method depends on your employment type, income sources, and tax residency status. Below is a clear explanation of how it works.

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📅 Monthly Payment (via Salary)

The tax bonus can be paid monthly through your salary if ALL of the following conditions are met: ✓ You are employed under an employment contract (zamestnanie) with a Slovak employer
✓ You have signed the Vyhlásenie na uplatnenie nezdaniteľnej časti a daňového bonusu with your employer and submitted documents for the child (birth certificate, school attendance confirmation, etc.)
✓ You do not receive taxable income from abroad (zahraničné príjmy) ➡️ In this case, your employer applies the tax bonus directly when calculating your monthly salary.

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📊 Yearly Payment (Once per Year)

You can receive the tax bonus for the entire year in one of the following ways:

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1️⃣ Through Your Employer (Annual Tax Settlement – ročné zúčtovanie dane)

If you are employed and:
  • did not request the monthly bonus, or
  • were not eligible for monthly payment (for example, due to foreign income),
you can ask your employer to perform an annual tax settlement (ročné zúčtovanie dane). You must submit a request for annual tax settlement (žiadosť o ročné zúčtovanie dane) within the legal deadline
→ usually by mid-February for the previous year
→ for the 2025 tax year: by 16 February 2026

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2️⃣ Independently via a Tax Return

If you do not request the annual tax settlement from your employer, you can claim the tax bonus by filing a tax return:
  • Tax return type A – for employees
  • Tax return type B – for self-employed persons (SZČO / živnostníci)
⚠️ Self-employed persons (SZČO) can receive the tax bonus only once per year, via the tax return (type B).

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⚠️ Important Limitations

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🌍 Foreign Income (zahraničné príjmy)

If you receive taxable income from abroad: ❌ Your employer cannot pay the tax bonus monthly
✅ The bonus can be claimed only once per year via:
  • annual tax settlement, or
  • a tax return

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⚡ Critical Rule – 90% Income Requirement

To be eligible for the tax bonus at all, at least 90% of your total taxable income for the year must come from Slovak sources.
  • If foreign income exceeds 10%, you may lose the right to the tax bonus completely – even on a yearly basis.
  • If you work only in Slovakia, this rule usually does not affect you.
If you have income from abroad (for example, a second remote job), this must always be checked individually.

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🛂 Tax Residency (daňová rezidencia)

Your tax residency affects both the method and the right to receive the tax bonus.

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🔸 Temporary Protection (dočasné útočisko)

The Slovak Financial Administration does not automatically consider holders of temporary protection (Ukrainian refugees) to be Slovak tax residents, even if they physically stay in Slovakia most of the year. In most cases, you are treated as a non-resident taxpayer (daňovník s obmedzenou daňovou povinnosťou).
  • ❌ Monthly tax bonus via salary is not available
  • ✅ Yearly tax bonus may be claimed via a tax return, provided the 90% rule and other conditions are met

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🔸 Permanent / Temporary Residence & 183+ Days

If you have:
  • permanent residence (trvalý pobyt) or
  • temporary residence (prechodný pobyt), and
  • you physically live in Slovakia 183+ days per year,
you are often considered a Slovak tax resident (daňovník s neobmedzenou daňovou povinnosťou). However, tax residency is always assessed individually, based on:
  • center of vital interests
  • housing
  • family ties
  • double taxation treaties
That is why Slovak authorities explicitly state that long-term physical presence alone does not automatically change tax residency for people under temporary protection.

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🎯 Conclusion

Even if you are not a Slovak tax resident, you may still be entitled to the tax bonus in many cases.
However, you will usually be able to receive it only once per year through a tax return. Because income structure and residency rules can be complex, individual review is always recommended.