FAQ
Slovakia - Tax Return

The deadline for filing the tax return for the year 2024 is:

• 31st of March, 2025 - regular deadline,
• maximum 30th of June, 2025 - extended deadline¹⁾ for income from Slovakia only,
• maximum 30th of September, 2025 - extended deadline for income from Slovakia and abroad.

¹⁾ To extend the deadline for filing the tax return, a tax deferral must be filed by 31st of March, 2025. Filing a tax deferral also extends the deadline for filing the financial statements.

A resident is a natural person who has a permanent place of residence, a centre of interests, e.g. a family, and stays there for at least 183 days a year.

A non‑resident is a natural person who does not have a permanent place of residence, a centre of interest, e.g. family, in the territory of the State and does not stay there for at least 183 days per year. A non‑resident of Slovakia who has worked in Slovakia is taxed in Slovakia only on income from sources within the territory of Slovakia.

If your situation is more complicated, we will be happy to help you determine your residency. Check our tax consultation.

To file your tax return in Slovakia, you will need:

• a confirmation of taxable income,
• a foreign tax return (non-resident) - only when claiming the child tax bonus and other tax benefits.

Yes, we will be happy to prepare your tax return for you. Just send us the necessary documents to prepare your tax return. We will process your tax return based on these documents and send it to you in PDF and XML format. This way you can conveniently file your tax return yourself.

You can be fined in the amount of €30 for not filing your tax return by the deadline. If there is a tax payment on your tax return, the penalty for each day of delay starts from the first day after the deadline.

You can pay the tax after you have completed the application, but we do not recommend paying the tax before you file your tax return. This is because if the payment is made before the form is filed, the tax office may return the payment to your account because they have nothing to match it to.

We recommend that you pay the tax after you have filed your tax return. If you have used the E‑filing service, pay the tax when you receive the confirmation of filing.

If you need to consult a tax return with a specialist, use a consultation with the accountant.

This service takes the form of an online chat. The accountant will guide you through the application. The service can be booked by selecting the consultation with accountant package directly in the application.

There is a fee for this service. The price includes the fee for the actual completion of the tax return. If you are interested in electronic filing (Efi‑ling), it is possible to order it.

You can claim the child tax bonus up to 5 years back by filing an additional tax return for the given year.

We will be happy to help you claim the child tax bonus retrospectively. Contact us at [email protected].

You must file a tax return if your income for the year exceeds €2 823,24 (for 2024). If it was lower and you had no other income, you are not obliged to file a tax return.

However, if you are not obliged to file a tax return by law, you may file it voluntarily. This may be worthwhile as you may incur an overpayment which the tax office will refund to you.

We recommend that you calculate your overpayment in our online application.

No, you only have to file one tax return, listing all your income.

The tax office will process the filed tax return and pay the overpayment within a maximum of 40 days from the day after the deadline for filing the tax return.

For tax returns filed by 31st of March, this is by 10th of May.

We will send you the completed tax return by e‑mail immediately after payment. You only need to file your tax return electronically to the tax office.

We will be happy to process the filing for you. In the first step, you need to choose the E‑filing package. After filing your tax return, we will send you a confirmation of filing from the Financial Administration Slovak Republic.

To cancel the E‑filing authority, simply send a new power of attorney to another person to the tax office. The current power of attorney will be automatically cancelled and the new power of attorney will take effect.

No, don't send anything after filing your tax return via E‑filing. After filing, we'll send you a receipt that serves as your proof of filing.

Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the fee for processing the tax return, or help you with a solution at the tax office.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for filling in the correct information yourself. Please check the values you enter carefully before completing your order.

The tax office will process the filed tax return and pay the overpayment within a maximum of 40 days from the day after the deadline for filing the tax return.

For tax returns filed by 31st of March, this is by 10th of May; for tax returns filed by the extended deadline, this is by 9th of June, 10th of July, 9th of August, 9th of September, 10th of October or 9th of November.

According to the Statistical Office of the Slovak Republic, this is the classification of economic activities. On its website, the Statistical Office of the Slovak Republic offers the possibility to find out the code of a trade simply by the assigned ID number.

There are two types of personal income tax return in Slovakia:

• Type A - filed by employees, contractors, employees / contractor with income from abroad,
• Type B - filed by freelancers and taxpayers with other income (income from rent, sale of real estate, sale of securities, winnings, personal assistance, virtual currency, dividends...).

The tax must be paid no later than the deadline for filing the tax return which is 31st of March, 2025.

The tax for the year 2024 must be paid by 31st of March, 2025.

If you are filing your tax return in the extended deadline, the deadline for filing is extended according to the deadline chosen in the defferal.

If you have chosen the E‑filing package, we will send you the personal income tax payment details including account number, variable symbol and QR code in a PDF file by e‑mail after you file your personal income tax return.

Type A:

Item	Attachment	Note
income from employment / agreement	certificate of taxable income	for multiple employers, a certificate of income from each employer is required
child tax bonus	copy of the child's birth certificate or school attendance certificate	if the birth certificate has not been filed to the tax office in the past
deduction for spouse	no attachment	---
contributions to DDS	no attachment	---
tax bonus on mortgage	certificate of interest paid from bank	---

Type B:

Item	Attachment	Note
income from employment / agreement	certificate of taxable income	for multiple employers, a certificate of income from each employer is required
income from business / freelancing	no attachment	---
income from renting / selling property	no attachment	---
other income	no attachment	---
child tax bonus	copy of the child's birth certificate or school attendance certificate	if the birth certificate has not been filed to the tax office in the past
deduction for spouse	no attachment	---
contributions to DDS	no attachment	---
tax bonus on mortgage	certificate of interest paid from bank	---

Personal income tax return can be filed:

• in person at the tax office - type A, type B without business income,
• by registered post - type A, type B without business income,
• electronically - type A, type B.

You can claim the following tax benefits on your Slovakian tax return:

• Child tax bonus,
• mortgage tax bonus,
• spouse deduction,
• contributions to the third pillar / retirement management company (DDS).

The application can process the following types of income:

• income from employment,
• income from agreements outside employment (temporary jobs),
• income from a freelancing (business),
• income from royalties (work contract),
• income from personal assistance,
• occasional income,
• income from the sale of virtual currency,
• income from the sale of derivatives,
• dividend income,
• income from abroad,
• rental income,
• income from the sale of real estate,
• income from material prizes,
• income from securities.

No, if your trade is only suspended, you must file your tax return electronically only. The tax office will not accept paper filing and will assume that the tax return has not been filed.

Paper filing will only be accepted if the business is completely closed.

You file your tax return in the country where you were resident, showing your worldwide income.

If you have no income in Slovakia, you are not obliged to file a tax return in Slovakia.

If your employer has only claimed one child on your annual tax return, you can file an amended tax return by the given deadline. If you find out after the deadline, you can file a additional tax return. You must include both children on both the amended and additional tax returns.

We guarantee 100% accuracy of the calculation. If we find an error in the calculation, we will refund the fee for processing the tax return or help you with a solution at the tax office.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for filling in the correct information yourself. Please check the values you enter carefully before completing your order.

If you have decided to donate 2% of your taxes to a non‑profit organization, please select the organization from the list. The app will fill in the relevant section on your tax return. Don't forget to sign, otherwise the tax office will not report the 2% tax to the selected non‑profit organization.

You can also donate 2% of your tax to our partner project Daňové priznanie pomáha.

You can file the tax return in Slovakia up to 5 years back.

In 2025 you can claim refund for the tax year 2020 at the latest.

Deadlines for Slovak tax refunds for previous years:

• tax return for the year 2020 - by 31st of December, 2025
• tax return for the year 2021 - by 31st of December, 2026
• tax return for the year 2022 - by 31st of December, 2027
• tax return for the year 2023 - by 31st of December, 2028
• tax return for the year 2024 - by 31st of December, 2029

Potvrdenie o zdaniteľných príjmoch is a form that every employer must give to their employees at the end of the year. It is a statement of the employee's annual income and the tax withheld from each month's wages for the previous calendar year.

Slovak employers must issue the form Potvrdenie o zdaniteľných príjmoch to employees by 28th of February of each calendar year for the previous year.

The tax office has 30 working days to approve the power of attorney. It is not possible to file a tax return until the power of attorney is approved. Once the tax office approves the power of attorney, we will file the tax return immediately. On average, it takes up to 5 working days to process a power of attorney.

You can also file your Slovak tax return online:

• voluntarily - every individual (non‑business),
• mandatory - individual (entrepreneur) and legal entity.