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Tax Bonus on Paid Mortgage Interest for 2025 (12.3.2026)
Tax Bonus on Paid Mortgage Interest for 2025 (12.3.2026)
Tax Bonus on Paid Mortgage Interest for 2025
Taxpayers may claim the tax bonus on paid mortgage interest either through the annual tax reconciliation performed by the employer or by filing a personal income tax return. Unlike the child tax bonus, receiving taxable income in 2025 is not a requirement – even individuals with zero taxable income may claim the bonus (through a tax return).
When assessing eligibility, the decisive factor is when the housing loan agreement was concluded:
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Loans concluded by 31 December 2023 are subject to the original rules.
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Loans concluded from 1 January 2024 are subject to the new rules.
Conditions applicable regardless of the loan agreement date
The following conditions apply in all cases:
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The bonus may be claimed only for one housing loan and one property (an apartment or family house located in Slovakia).
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The applicant must have been between 18 and 35 years old when applying for the loan (the same applies to a co-borrower).
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The loan must qualify as a housing loan under the Housing Loans Act (maturity of 5–30 years, secured by a lien on domestic real estate, provided by a bank).
The tax bonus may be claimed only by one person for the same month. If both parents meet the conditions, they must agree on who will claim the benefit and for which period/months. If they have multiple children, they cannot divide the entitlement for the same month between them.
The loan must be granted for the purchase, construction, or modification of an apartment or family house intended for the borrower’s own permanent residence. The bonus cannot be claimed for property intended for rental.
Eligibility does not arise, for example, in the case of a consumer loan, so-called American mortgage, or refinancing of an existing mortgage.
Employees must prove their entitlement with a confirmation issued by the bank. If the taxpayer has several loans meeting the conditions, they may choose one loan for which the bonus will be claimed (typically the one generating the highest bonus).
The bank confirmation must include the following information:
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the date when the loan application was submitted and when the loan agreement was signed,
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personal details of the borrower and any co-borrowers (name, date of birth, etc.),
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the date when the loan began accruing interest (= date of the first repayment),
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the amount of interest paid during the given year from the provided loan
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(for agreements concluded by 31 December 2023, the interest amount is stated only up to a loan principal of €50,000).
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Amount of the tax bonus on paid interest for 2025
For housing loan agreements concluded from 1 January 2024, taxpayers may claim for 2025 a tax bonus equal to 50% of the paid interest, up to a maximum of €1,200 per calendar year.
In practice, this means that if you paid €2,500 in interest in 2025, half of this amount is €1,250. Since the statutory limit is €1,200, you may claim only this maximum amount.
For loan agreements concluded by 31 December 2023, the bonus equals 50% of the paid interest (calculated from a loan amount of up to €50,000), with a maximum of €400 per year.
If interest accrual started or ended during the year, only a proportionate amount is considered. The bonus may be claimed for a maximum of 5 years from the beginning of the loan’s interest accrual.
Taxpayers with limited tax liability
A taxpayer with limited tax liability in Slovakia may claim the tax bonus on paid interest if they meet all the standard conditions and at least 90% of their total taxable income in the relevant year comes from sources in Slovakia (compared to their worldwide income).
If you are interested in payroll or accounting advisory services, please do not hesitate to contact us using the form below. We will be happy to get back to you promptly.