When is my tax return due?
By 31 March — and the tax falls due the same day. 31 March 2026 is the last day to file the ordinary tax return for 2025, and it is also the date the tax is payable. You can, however, extend it: simply file a notice of postponement and you gain three more months, taking you to 30 June 2026. If you had foreign income in 2025, the extension can run longer — as far as 30 September 2026. You file a type A return if you had employment income only, and type B if you also had business or other income. The tax-free allowance for 2025 was €5,753.79; on a higher tax base it tapers, and above a certain threshold it falls to zero.
📋 The rules
- Ordinary deadline: 31 March 2026 — the tax is due then too
- A notice of postponement: 3 more months, to 30 June
- With foreign income: as far as 30 September
- Type A: employment income only; type B: business too
- Tax-free allowance for 2025: €5,753.79, tapering on higher incomes
🔓 Exceptions
- The tax rate starts at 19%; higher bands apply to higher incomes
- An employee can ask the employer for an annual reconciliation instead of filing
- The notice of postponement must be filed before the ordinary deadline, not after
⚠️ Penalties & fines
Failing to file on time is an administrative offence and the tax authority imposes a fine; interest for late payment is added on the unpaid tax. The rule that catches people out: the notice of postponement must be filed before the ordinary deadline expires — that is, by 31 March. After that day the extension is no longer available and the penalty starts running. Remember too that postponing the filing also postpones the payment of the tax, so both move together. And if you are an employee with no other income, you often need not file at all — you can simply ask your employer for an annual reconciliation.
📎 Official sources
- Financial Administration of the Slovak Republic →
- Slov-Lex · Income Tax Act (595/2003) →
- slovensko.sk · Tax returns →
❓ Frequently asked
When must I file?
By 31 March 2026 for the 2025 tax year. The tax itself also falls due that same day, so it is not just a filing deadline but a payment deadline as well.
How do I extend the deadline?
By filing a notice of postponement, which gives you three more months, to 30 June 2026. If you had foreign income, the extension can run as far as 30 September 2026.
When must the postponement be notified?
Before the ordinary deadline expires, that is by 31 March. After that day the extension is no longer available, and the penalty for late filing starts running along with interest.
What is the difference between type A and type B?
Type A is for employment income only. Type B is for those who also had business income, rental income or other categories of income alongside employment.
Must I file if I am an employee?
Often not. If you have no other income, you can ask your employer for an annual tax reconciliation instead. They carry it out for you and no return is needed.
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