{"id":7797,"date":"2024-12-18T13:05:11","date_gmt":"2024-12-18T12:05:11","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=7797"},"modified":"2024-12-18T13:05:11","modified_gmt":"2024-12-18T12:05:11","slug":"personal-income-tax-for-2024","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/personal-income-tax-for-2024\/","title":{"rendered":"Personal income tax for 2024"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n
\"Marcel

Marcel Mur\u00e1ni, Tax Advisor<\/p><\/div>\n

Obligation to file an income tax return for 2024<\/h2>\n

A natural person is required to file an income tax return<\/a> for the calendar year 2024 no later than 31.3.2025,<\/strong> at any tax office or electronically via the Financial Administration portal. The taxpayer is also required to pay the income tax within this period.<\/p>\n

A natural person is obliged to file a tax return if their total taxable income for 2024 exceeds the amount of EUR 2,823.24<\/strong> (except for the cases outlined in Section 32, Paragraph 4 of the Income Tax Act, e.g. if they only have income from dependent activities and requested an annual tax settlement<\/a> from their employer) or if they report a tax loss.<\/p>\n

Any income that is subject to tax and is not exempt from income tax is included in the total taxable income.<\/p>\n

Income subject to withholding tax under Section 43 is not included in the total taxable income for the purpose of assessing the obligation to file a tax return (EUR 2,823.24),<\/strong> if:<\/p>\n