Could the tax relief for children be received in advance?

Yes, the Tax relief for children and children with disabilities could be received in advance.
For income from employment relationships, the monthly tax base for the relevant month is reduced by the following amounts:

• one minor child – up to BGN 500 per month
• two minor children – up to BGN 1,000 per month
• three or more minor children – up to BGN 1,500 per month
• a child with 50 and over 50 per cent type and degree of disability – up to BGN 1,000 per month

For this purpose, the employee once chooses to apply the advance use of tax relief for children and/or for children with disabilities by providing a written declaration to the employer.