Slovak Tax Return for 2025: Deadlines and Instructions

The tax return for 2025 in Slovakia concerns many Ukrainians who work here, rent out housing or run a business. Working out the deadlines and the forms is easier than it looks at first glance. Below is the essential information: who has to file, which amounts apply, what changed from 2025 onwards and what to do if the deadline has already passed.

The tax return for 2025: who has to file it

You have to report to the tax office if your taxable income for 2025 exceeded 2 876,90 euros. That threshold is half of the tax-free part of the tax base.

You are obliged to file a return if you are:

an entrepreneur with a živnosť or self-employed;
someone with income from rent, the sale of property or investments;
an employee who had several employers and whose annual reconciliation was not done;
anyone who received income from abroad.

You do not, however, need to file a return for 2025 if your employer did the annual tax reconciliation for you (ročné zúčtovanie). You request it from the payroll department by 15 February. Incidentally, if you work under a contract it helps to understand the types of employment contract in Slovakia and which one applies to you.

Type A or type B

You choose the form according to your source of income. Type A, for example, suits people whose only income was a salary under an employment contract. Type B is for entrepreneurs, landlords, investors and anyone with mixed income.

Deadlines: what has passed and what you can still make

As a general rule, the tax return for 2025 had to be filed by 31 March 2026. The tax calculated had to be paid on the same day.

The deadline could, however, be extended by filing a postponement notice by 31 March:

by three months — until 30 June 2026;
by six months — until 30 September 2026, but only if you have income from abroad.

The second option is relevant right now. In other words, if you had income from Ukraine or another country and filed the notice on time, your final date is 30 September 2026.

What changed in the rules for 2025

The tax-free part of the tax base

For 2025 it is 5 753,79 euros per taxpayer. The full amount goes to those whose tax base does not exceed 25 426,27 euros. Above that base, the allowance is reduced according to a formula. You do not have to prove your entitlement to it — it arises automatically, as the guidance from the Financial Administration of the SR states explicitly.

Tax rates

Two rates apply to individuals. The first is 19 % on a base of up to 48 441,43 euros. The second is 25 % on anything above that threshold.

Entrepreneurs have a concession: 15 % on income of up to 100 000 euros a year. We have put together a broader overview of the contribution system in our article on taxes in Slovakia.

The child tax bonus

From 2025 the rules became noticeably stricter. The bonus is 100 euros a month for a child under 15 and 50 euros for a child aged 15 to 18. On top of that, the bonus for children aged 18 and over was abolished completely.

A new condition also appeared: at least 90 % of all your income must come from Slovak sources. With a tax base above 25 740 euros the bonus is gradually reduced. All the details are in the official guidance on the tax bonus.

How the 2025 tax return is filed: a step-by-step guide

Gather your documents. You will need an income certificate from your employer (potvrdenie o príjme), bank statements, rental contracts and your children’s birth certificates.
Choose the form. Type A or type B — as described above.
Work out your tax base. Subtract your expenses and the contributions you have paid from your income. Entrepreneurs often use flat-rate expenses: 60 % of income, but no more than 20 000 euros a year.
Apply your deductions. These include the tax-free allowance, contributions to the third pension pillar (up to 180 euros) and the child tax bonus.
Submit the return. Entrepreneurs must do this electronically through the Financial Administration portal. Employees may also use the paper form.
Pay the tax. The money goes to the taxpayer’s personal account with an individual reference symbol.

A useful detail: together with the return you can send 2 % of the tax you have paid to a non-profit organisation. It costs you nothing extra.

What to do if you have missed the deadline

The main rule is to file the return as soon as possible. The fine for being late is usually 30 euros, although the law allows for considerably higher amounts.

The situation changes if the tax office has already sent you a demand. The minimum fine then rises to 60 euros. On top of that, interest accrues on the unpaid tax for every day of delay.

So it is not worth waiting for a letter from the tax office. Filing voluntarily almost always works out cheaper.

What Ukrainians with temporary protection need to know

Temporary protection status in itself does not exempt you from tax. What matters is something else — tax residency. As a rule, a person becomes a Slovak tax resident if they have spent more than 183 days here in a year or have moved their centre of vital interests to Slovakia.

A resident declares all of their income, including income from abroad. A non-resident reports only income from Slovak sources. The difference is substantial, so it is worth clarifying your status in advance.

Another frequent question concerns payments under the accommodation compensation scheme and humanitarian aid. Such amounts do not count as taxable income and do not go into the return. Salary, however, and income from a živnosť or from rent are counted in full.

Typical mistakes

forgetting to attach the income certificate from one of your employers;
claiming the child tax bonus for a child over 18;
mixing up the type of form and filing an A instead of a B;
paying the tax without the correct variable symbol.

Every one of these small things holds up the processing of your return. Checking everything twice is cheaper than corresponding with the tax office afterwards.

Frequently asked questions

Do I have to file if I did not work all year?

With income below 2 876,90 euros there is no obligation. But filing can still pay off: any overpaid tax is refunded to your account.

What about income from Ukraine?

It is declared in Slovakia if you are a tax resident of the country. The bilateral treaty helps you avoid double taxation.

Where do I get an income certificate?

Your employer’s payroll department issues it on request. A detailed walk-through of the procedure is in our article on declaring income in Slovakia.

Conclusion

The tax return for 2025 is a straightforward procedure if you prepare in advance. Remember the key figures: the 2 876,90 euro threshold, the tax-free allowance of 5 753,79 euros, and the 19 % and 25 % rates. For anyone who arranged the six-month postponement, the date that matters is 30 September 2026. And if you are only just settling into the country, take a look at our guide to moving to Slovakia.