Tax return 2026: everything you need to know
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December 15, 2025
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Tax season is coming, use it to your advantage. Check your income and expenses, claim deductions, and avoid penalties. In the overview below, we cover who files, what the deadlines are, how to pay/claim an overpayment, and which form to use.
Who must file a tax return in 2026
Natural person (FO)
The obligation to file a return arises if total taxable income for 2025 exceeded €2,876.90. Total taxable income includes all taxable income that: are not exempt (including income from abroad for taxpayers with unlimited tax liability, i.e. with permanent residence in the Slovak Republic or stay for more than 183 days).
The FO also submits the declaration if reports a tax loss (e.g. from a trade), although it did not exceed the limit of €2,876.90.
Exceptions for FOs
You do not file a tax return if:
you had only income from employment in the Slovak Republic and you asked your employer for it in a timely manner annual tax settlement,
you had only income paid from the embassy/consulate for persons with immunities under international law,
you had only income from employment in EU institutions, which were demonstrably taxed for the benefit of the EU budget.
Attention: If you have a job in addition to your job other income (rental, business, capital income, foreign income), file a return you must.
Legal entity (LE)
Legal entities file a return always, regardless of income level.
Exceptions mainly concern civic associations and selected public administration entities that had only income outside the subject of tax, taxed by withholding or exempt.
Dates in 2026
Regular submission deadline: Tuesday 31. 3. 2026.
Delay: +3 months: to 30. 6. 2026 (both FO and PO, if you notify by 31/03/2026).
Deferral: +6 months (income from abroad): to 30. 9. 2026 (to be announced by 31. 3. 2026).
Entities with a fiscal year (e.g. 1. 7. 2024 – 30. 6. 2025) file a return within 3 months from its end (in the example until 30. 9. 2025).
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Tax payment and overpayments
Deadline for tax payment is the same as the deadline for filing the tax return (31 March, or 30 June or 30 September if postponed).
You pay for personal taxpayer account (PTA) kept at the Financial Administration; the variable symbol is birth number (FO) or ID number (PO).
Delay = interest on late payment, which increases according to the days of delay.
Tax overpayment
Financial management returns the overpayment within 40 days from the expiration of the deadline to file the return (not from the day you filed the return earlier).
In confession don't forget to tick box „"I request a refund of the overpayment"“. Otherwise, the overpayment will be used to cover any arrears or will remain recorded for a future period.
How to file a tax return
Electronically they must serve all entrepreneurs (self-employed persons and legal entities) through the Financial Administration portal. Non-entrepreneurial individuals can also file a return personally or by mail.
The choice of form depends on the type of income:
Type A – if you had exclusively income from dependent activity in Slovakia. You can download the data from "„Income certificates“", which the employer usually issues to March 10.
Type B – whenever you have other income (trade/business, rental, capital income, foreign income) or their combination with employment.