Deferral of tax return in 2026
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March 2, 2026
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Deferral of tax return in 2026
The tax return is filed within three calendar months after the end of the tax period. If the tax period is calendar year, deadline for filing tax returns for the year 2025 expires 31. 3. 2026. Within this same period, the taxpayer must file a tax return. to process, deliver to the tax administrator and at the same time to pay any tax liability. The term also applies to both natural and legal persons.
Act No. 595/2003 Coll. on income tax allows this period extend in the form of a deferral. The deferral is generally available to every taxpayer and applies by announcement to the tax administrator (this is not a request that the tax office would have to approve). In practice, a deferral can provide more time not only for processing the return and paying the tax, but also for planning impacts on tax obligations.
Who must file a tax return for 2025?
Individuals
A tax return for 2025 is required to be filed by individuals who:
achieved taxable income exceeding €2,876.90,
report a tax loss,
were requested by the tax administrator for filing a tax return.
To the border 2 876,90 € with do not count:
income on which tax was due settled by withholding tax,
income that is tax exempt.
Legal entities
Commercial companies (e.g. Ltd.) are required to file a tax return for 2025 regardless of income level.
Non-business entities
Taxpayers who are not established for business purposes (e.g. civic associations), they are not required to file a tax return for 2025 if they only achieved:
income that are not subject to tax,
income tax exempt,
income settled withholding tax.
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How much can you extend the deadline?
A taxpayer can extend the deadline for filing a tax return for 2025 by no more than:
3 full calendar months. So until 30. 6. 2026,
6 full calendar months. So until 30.9.2026, if it also has taxable income from sources abroad.
Taxable income from sources abroad is considered to be income that the taxpayer had to pay taxes in another state.
How is a postponement announced and what are the rules?
The extension of the deadline is notified to the tax administrator on forms, whose pattern determines Financial Directorate of the Slovak Republic. Taxpayer does not give reasons postponement, it is about legal option, which the taxpayer will exercise by notification.
Notice of postponement must be filed no later than 31. 3. 2026, i.e. within the regular deadline for filing a tax return. This deadline for filing a notification cannot be moved, nor the subsequently chosen postponement additionally extend.
In the notification, the taxpayer shall indicate a specific date until which the deadline is extended. It shall be stated the last day of the month.
If the last day of the month falls on weekend or holiday, the deadline for filing the return and paying the tax is postponed to the next business day.
Postponement of the financial year
Taxpayers with a tax period financial year may extend the deadline in the same way. The notification is submitted by to date, until which they are required to file a tax return for the relevant financial year.
Example:
If the taxpayer has a fiscal year from 1.7.2025 to 30.6.2026, the deadline for filing the return is until 30.9.2026. He must either file a tax return or submit a notice of extension of the deadline within this period.
Method of submitting a deferral: electronically or on paper
The postponement is granted. in the same way, as the taxpayer is obliged to file the tax return itself.
Taxpayers who are:
VAT payers,
legal entities registered in the commercial register,
natural persons – entrepreneurs registered for income tax.
Other taxpayers can choose whether to file a notification (and subsequently a tax return) electronically or in paper form.
In the case of paper form, the notification shall be delivered:
personally to in writing the tax office, or
through post office.