Selected changes to the Income Tax Act
Change in the amount of the tax bonus per child from 1.1.2021 and a gradual increase from 1.7.2021 and from 2022
Tax bonus for children from 01/2021 to 06/2021:
✔ children under 6 years – a bonus of 46.44 euros per child per month
✔ children over 6 years – a bonus of 23.22 euros per child per month
Tax bonus for children from 07/2021 to 12/2021:
✔ children under 6 years – a bonus of 46.44 euros per child per month
✔ children from 6 to 15 years – a bonus of 39.47 euros per child per month (1.7 times of the basic tax bonus)
✔ children from 15 to 25 years – a bonus of 23.22 euros per child per month
From 1.1.2022, the tax bonus will be increased as follows:
✔ children from 6 to 15 years increase to 1.85 times of the basic tax bonus