If you take advantage of the tax relief for children (and children with disabilities), the amounts that will be deducted from the annual tax base of the employee are for 1 child – BGN 6,000, for 2 children – BGN 12,000, for 3 or more minors – BGN 18,000, for 1 child with > 50% disabilities – BGN 12,000.

Net amount granted to each employee is as follows:

  • up to 600 BGN for 1 child
  • up to 1 200 BGN for 2 children
  • up to 1 800 BGN for 3 children
  • up to 1 800 BGN for 1 child with disabilities (the tax for 1 child is included)

The amount of tax relief depends on the number of children and the amount of the parent’s tax base.