Child tax bonus in 2026
Accounting and Taxes Child Tax Bonus in 2026 Author Dobryuctovnik Published January 13, 2026 Share the article Child tax bonus is one of the most frequently used tax benefits for individuals. In practice, it is a "way to reduce tax", and if the bonus is higher than the calculated tax (or tax advance), the difference is paid to the taxpayer. […]
Unemployment benefit from January 1, 2026: new carving model and its practical consequences
Accounting and Taxes Unemployment benefit from January 1, 2026: a new carving model and its practical consequences Author Dobryuctovnik Published on January 7, 2026 Share article Significant changes in the payment of unemployment benefit will come into effect from January 1, 2026. After many years, during which the benefit was paid in the same amount throughout the support period, a […]
Tax return 2026: everything you need to know
Accounting and Taxes Tax Return 2026: Everything You Need to Know Author Dobryuctovnik Published December 15, 2025 Share the article Tax return season is approaching, use it to your advantage. Check your income and expenses, apply for relief and avoid fines. In the overview below, we discuss who files, what the deadlines are, how to pay/request an overpayment and which form to use. Who […]
Limits for cash payments from 1.1.2026
Accounting and Taxes Limits for Cash Payments from 1.1.2026 Author Dobryuctovnik Published on December 8, 2025 Share the article From January 1, 2026, we are returning to a stricter cash payment regime. When approving the Act on Sales Registration (December 3, 2025), the Parliament also approved an amendment to the Act on Restrictions on Cash Payments. The division of limits is being reintroduced – 5 […]
Non-taxable parts of the tax base for 2026
Accounting and Taxes Non-taxable parts of the tax base for 2026 Author Dobryuctovnik Published on December 1, 2025 Share the article Non-taxable parts of the tax base (NČZD) are amounts defined by law according to Section 11 of Act No. 595/2003 Coll. on income tax, by which a natural person reduces his tax base before calculating the tax. For 2026, the following apply […]
Motor vehicle tax for the 2025 tax period
Accounting and Taxes Motor Vehicle Tax for the 2025 Tax Period Author Dobryuctovnik Published on November 25, 2025 Share the article New rules from 2025 regulate the calculation of the tax base, rates by weight/axles and conditions for exemptions. We have summarized what exactly to look for when classifying a vehicle and filing a return. Who is a taxpayer and what is subject to tax Taxpayer […]
Minimum contributions for self-employed persons from January 1, 2026
Accounting and Taxes Minimum contributions for self-employed persons from January 1, 2026 Author Dobryuctovnik Published November 18, 2025 Share the article From 2026, measures will come into effect that increase minimum contributions for self-employed persons and change the onset of mandatory insurance. You will see the impact in January on health advances and in February on social insurance (paid retroactively for January). The changes […]
Meals from 1.12.2025
Accounting and taxes Meals from 1.12.2025 Author Dobryuctovnik Published on November 5, 2025 Share the article From December 1, 2025, the amounts of meal allowances (per diems) for domestic business trips will increase. The adjustment automatically changes the maximum employer contribution for meals, the minimum value of a meal voucher and tax-deductible meal allowances for self-employed persons. The change results from the announcement of the Ministry of Labor and Social Affairs of the Slovak Republic dated October 28, 2025 […]
Transition from a trade to an SRO: why take steps in November?
Accounting and Taxes Transition from a trade to an SRO: why take steps in November? Author Dobryuctovnik Published October 27, 2025 Share the article Why deal with the transition in November In December, registry courts are significantly overloaded with a high number of proposals and at the same time there are fewer working days. This increases the risk of transitioning only in January and calls for additions. If […]
Mandatory cashless and QR code payments from 1 March 2026
Accounting and Taxes Mandatory cashless and QR code payments from 1.3.2026 Author Dobryuctovnik Published on October 22, 2025 Share article From March 1, 2026, a new law on sales registration comes into effect, which imposes an obligation on entrepreneurs to enable customers to make cashless payments. The obligation can be fulfilled in any of the following forms: payment by credit card via a terminal, payment by scanning a QR code (by the state […]