Who needs to file a 2025 tax return?
Every natural and legal person to whom it results from the law or who is invited by the tax administrator to do so (this applies even if the taxpayer is not provided for by law) has the obligation to submit a tax return. An exception is made for legal entities not established for business (e.g. a civic association) after fulfilling certain obligations.
Legal Persons
| Taxable Income | Minimum tax amount |
|---|---|
| up to 50 000 € | 340 € |
| 50 000 – 250 000 € | 960 € |
| 250 000 – 500 000 € | 1 920 € |
| over 500 000 | 3 840 € |
Natural Persons
The obligation to file a tex return for natural persons depends on the amount of taxable income - if it exceeded the amount of €2,876.90. They must submit the tax return even if they have not exceeded the indicated amount, but they report a tax loss. A taxpayer who in 2025 received only income from dependent activity from a source in Slovakia may ask his employer to perform an annual tax settlement, thus fulfilling his tax obligation and no longer has to submit the tax return. Natural persons who are entrepreneurs (according to § 2 par. 2 of the Commercial Code) and are registered for income tax, they are obliged to submit the tax return electronically. A natural person, who is not an entrepreneur may also submit a tax return in paper form (e.g. if he/she is an employee or rents real estate without a trade license), he/she may do so at any tax office, regardless of residence.
Failure to file a tax return is considered an administrative offense, with a fine of between €100 and €30,000. However, the institute of the so-called second chance applies, which means that there is no penalty for the first violation.
Deadlines for submitting a tax return for 2025
The tax period for natural persons is a calendar year, which means that the deadline for filing is 31 March 2026. Legal persons may, in addition to the calendar year, also follow the fiscal year, which has 12 months and does not coincide with the calendar year, e.g. 1.7.2025 – 30.6.2026). Tax return is filed within three calendar months after the end of the tax period (unless the law provides otherwise). The taxpayer following the calendar year is obliged to file a tax return and pay the tax no later than 31 March 2026.
Postponement of filing the tax return
Taxpayers may extend the filing period for up to three full calendar months (until 30.6.2026) in each situation; or six full calendar months (until 30.9.2026) if their income includes taxable income from sources abroad (income taxed in another country). The deadline is extended by means of a form, the model of which is determined by the Financial Directorate of the Slovak Republic, while the reasons for extension are not given. An extension is an option that the taxpayer does not apply for, but only notifies the tax authority. The notification must be submitted by March 31, 2026, it is not possible to do so after this date and the extended period cannot be extended several times.
When notifying the postponement directly in the form, the taxpayer shall indicate the date until which the deadline is extended. The notification always indicates the last date of the month, regardless of whether it is a working day, a weekend or a non-working day.
Those for whom the tax period is a fiscal year may also extend the deadline, while the notice of deferral may be submitted by the date by which they are obliged to submit the tax return. If their fiscal year lasts, for example, from 1.7.2025 to 30.6.2026, the period for submitting a deferral is until 30.9.2026.
An exception is made for taxpayers who are bankrupt, liquidated or file tax return for the deceased. In their case, the deadline can be extended only by means of an application, which must then be approved by the tax authority (notification is not sufficient). They may request a deferral no later than 15 days before the expiry of the deadline for submitting the tax return.
Summary:
The deadline to file a 2025 tax return is March 31, 2026. Filing is mandatory for all individuals and legal entities required by law or requested by the tax authority.
- Legal entities (e.g. companies) must always file a return, even with no income, and may be subject to a minimum tax based on income levels.
- Natural persons must file if their income exceeds €2,876.90 or if they report a tax loss. Employees with only employment income may have their taxes settled by their employer instead.
- Entrepreneurs must file electronically, while non-entrepreneurs may submit in paper form.
- Failure to file can result in fines from €100 to €30,000, though first-time offenders may avoid penalties.
The filing deadline can be extended by 3 months (to June 30, 2026) or 6 months (to September 30, 2026) if foreign income is involved, by notifying the tax authority before the original deadline. Special rules apply for fiscal-year taxpayers and exceptional cases (e.g. bankruptcy or deceased taxpayers).
