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[BUSINESS] · North Macedonia, Serbia, Bulgaria · 4 sources

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Family winter vacation costs and 2026 child tax relief details

Budget estimates for a family of four (two adults and two children) traveling from Skopje to winter resorts like Mavrovo and Kopaonik for the 2026/27 season show varying costs. In Mavrovo, a two-night stay in a large apartment is estimated at approximately 12,640 denars, including fuel and tolls, but excluding meals. In Kopaonik, the estimated total for a similar trip is approximately 16,500 denars, which includes a 900 Serbian dinar tourist tax and higher fuel costs.

Regarding fiscal policy in Bulgaria, child tax relief amounts for 2026 have been defined based on the number of children. For one child, the relief is 3,067.75 euros (with a refundable amount up to 306.78 euros); for two children, it is 6,135.50 euros; and for three or more, it is 9,203.25 euros. Children with disabilities qualify for a relief amount of 6,135.50 euros. To claim these benefits, taxpayers must ensure all public liabilities and local taxes are paid. Parents on maternity leave may not be eligible if their income was non-taxable, in which case the other parent may apply for the relief.

Entities

Kopaonik · Mavrovo · National Revenue Agency