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Are we entitled to child tax credit if we are on the minimum wage?


How to use tax relief through an employer

The tax relief for children is used up to the amount of the annual tax bases and provided that the other parent, respectively the other adoptive parent, will not use the discount.

It is permissible when the amount of the tax relief is higher than the sum of the annual tax bases of one parent, the difference can be used by the other parent, respectively by the other adoptive parent, but this can only be done by submitting an annual tax return.

For example, if both parents are on the minimum wage and the formed annual tax base for the income from employment of each of them is BGN 7,000, given that they will not benefit from other tax benefits, they could proceed as follows:

  • One parent uses the tax relief for children at his main employer up to the amount of the employer’s annual tax base (7,000 BGN). Calculations related to the use of the relief are carried out by the employer based on the documents submitted by the employee.
  • The difference from BGN 2,000 to the legally permissible amount of tax relief for two children (BGN 9,000) can be used by the other parent by submitting an annual tax return, regardless of the fact that the parent only has income from employment.

I want to use tax relief through an employer, what should I do?

In order to use tax relief for children and/or for children with disabilities with the employer in the main employment relationship, it is necessary to present the necessary documents to him within the period from November 30 to December 31.


The worker/employee can once choose to apply the advance use of the relevant tax relief with his employer.

The article is in bulgaria


Tags: entitled child tax credit minimum wage


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