• A mother raising four or more children is defined as a woman who, as biological or adoptive parent, is entitled to family allowance, or is no longer entitled to family allowance, but she has been entitled to it for at least 12 years, after the children she raised.

The personal income tax exemption applies to income earned through work that is included in the consolidated tax base, for example: wages, sick pay, self-employed person's entrepreneurial withdrawal or flat-rate income, primary producer income, income from commissions and usage contracts.