Child Benefit

The National Treasury's collection agencies handle the payment of child benefit. It is necessary for those eligible to receive child benefit to provide the relevant agency with information on a bank account into which the payment can be deposited.

Please fill out the form below and send it to the collection agency in your district:

A request to the Director of Inland Revenue's collector for allocation of payments (pdf)

Rules on child benefit can be found in Article 68 of Act no. 90/2003 on Income Tax. Child benefit is paid to parents with children under the age of 18 and is based on the family status on the 31st of December the year before.

Child benefit is related to income and is determined by the Internal Revenue in accordance with income stated on the recipients'' latest tax return.

The advance payment of child benefit is 50% of the estimated total child benefit paid for the whole year. The advance is paid on the 1st of February and 1st of May. In the process of levying taxes on the 1st of June the advance payment is deducted from the child benefit allocated. The remainder of the payment is made on the 1st of June and the 1st of October. In the case of overpayment of the advance payment, the difference is collected on the same due dates.