The child tax credit is an important financial contribution that can be used by taxpayers with taxable income as long as they support children in a joint household. This bonus is designed to help families cover part of the expenses associated with the care and education of children, thereby contributing to improving the financial stability of families.
The tax bonus varies depending on the age of the child:
These allowances are valid until the end of 2024, with the fact that legislative changes from 2025 may bring adjustments to the amount of bonuses or the conditions of their application.
The number of supported children has a direct impact on the maximum amount of the tax bonus. The table below shows the maximum percentage of the tax base that can be claimed depending on the number of children:
| Number of children | Maximum bonus (% of tax base) |
|---|---|
| 1 | 20% |
| 2 | 27% |
| 3 | 34% |
| 4 | 41% |
| 5 | 48% |
| 6 and more | 55% |
A higher number of dependent children increases the total share of the tax bonus, which aims to ease the economic burden on large families.
Only one parent or authorized person can draw the tax bonus. This person must prove that the child lives with them in the same household in order to ensure that the allowance is drawn correctly. If a child is supported by several taxpayers in the same household, in case of disagreement, priority is given to the mother, then to the father, and only then to another authorized person.
The right to a tax bonus is conditional on reaching a certain amount of taxable income. The taxpayer must have an active income that reaches the minimum limits established by law. This condition is introduced to ensure that those who actually contribute to the tax system receive the bonus.
The conditions for entitlement to the bonus may also include other aspects, such as the obligation to prove the relationship to the child (biological, adoptive or step-parent), regular submission of a tax return or annual accounting and other documents proving joint living and child support.
The child tax bonus aims not only to support the financial stability of families, but also to motivate the improvement of demographic trends in the country. At a time when the costs of raising and educating children are constantly increasing, this contribution can fundamentally improve the family budget and increase the quality of life of children.
Regular changes in legislation mean that parents should be informed about current regulations and planned adjustments that may affect the amount and conditions of applying the bonus. Professional consultation with a tax advisor can be beneficial in this regard, so that parents can make the best use of the available support options.
The child tax bonus is an important tool for supporting families, which contributes to reducing the financial expenses associated with raising children. The correct use of this contribution can significantly contribute to the financial stability of the family and positively affect the living conditions of children.
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