The taxpayers are entitled to a reduction of yearly tax base for special tax relief for dependent family members. The dependent family members are children up to the age of 18, all others (e.g. children over 18 years of age, spouses) must comply with special conditions laid down by law. The taxpayers may claim a reduction of tax base for dependent family members in the calculation of personal income tax prepayment (on monthly basis) or indicative personal income tax calculation (on annual basis).

If the taxpayer decides to claim dependent family members during the year in the calculation of personal income tax prepayment, a completed form “Notice on claiming relief for dependent family members in the calculation of personal income tax prepayment” must be submitted to the employer.

The taxpayer who did not claim the relief during the year must submit an application for special relief for dependent family members in the indicative personal income tax calculation by 5 February. The application can be submitted via eDavki mobile application, electronically via eDavki system or personally or by post to the competent Financial Administration.