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 (E‑filing), 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].