Ukrainians working in Slovakia can get back some of their taxes using the child bonus. How can you do it?

21st Apr 2021

If you are Ukrainian (or a person from another non-EU country) working in Slovakia, and have children, you can ask the tax office to return part of your income tax back, including the child bonus. This is a legal procedure and all you need to do is to file your tax return.

When can you ask for the child bonus?

  1. You worked in Slovakia for more than 183 days in the calendar year
  2. You made 90 % of your total salary per year in Slovakia, minimum of 3.120 Eur gross salary

How much is the child bonus?

If you have children under 25 years of age, you can receive a “tax bonus” on a child. For 2019, the amount is 44.34 Eur per month on a child under 6 years of age, otherwise it is 22.17 Eur.


Do I have to live with my child/ren in Slovakia?

No, they can live with your family in your home country.

How is the child benefit calculated?

It is calculated as an annual bonus, e.g. even if you worked in Slovakia for 7 months, you can ask for the child bonus, but your entire gross salary must be more than 3.120 Eur.

Let´s say, you worked in Slovakia for 7 months and have 2 children, 5 and 11 years old. Your employer did not apply child bonus in your salary. Now you can use this benefit by calculating 12 months x 44.34 Eur for the younger child and 12 months x 22.17 Eur for the older child. When you sum it up, this amount will influence your further tax calculation and you will receive some money back.

How do you prove it to the tax office?

This is very important! The tax office will ask you for confirmation in order to apply for a child benefit.

  • If your child is younger than 6 years of age, you will have to attach a copy of the birth certificate to your tax return
  • If your child is 6 - 25 years old, you need to attach a confirmation by his/her school. Keep in mind, that such confirmation is issued per school year, not annually. This means that you need to attach 1 confirmation for school year from January - June and 1 confirmation for school year from September - December.

Simple example:

Anna worked in Slovakia for 6 months. Her gross salary was 1.000 Eur per month. She has two children, 5 and 11 years old, who are staying in their hometown in Ukraine with her husband. How much she can get back?

After a short analysis from her earning document, we found out, that the employer correctly applied part of her annual non-taxable discount (6 months x 328.11 Eur), but did not work with child bonus. For the younger child, she can apply 12 months x 44.34 Eur, for the older child 12 months x 22.17 Eur.

When we file tax return for Anna (at the Slovak tax office), she will receive back 1105,66 Eur.


Do you want to know more?

Free consultation with Ukranian tax advisor