{"id":9972,"date":"2026-03-03T09:55:08","date_gmt":"2026-03-03T08:55:08","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=9972"},"modified":"2026-03-03T09:55:08","modified_gmt":"2026-03-03T08:55:08","slug":"who-must-file-a-2025-tax-return-in-slovakia","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/who-must-file-a-2025-tax-return-in-slovakia\/","title":{"rendered":"Personal Income Tax (Individuals): Who Must File a Tax Return for 2025?"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"attachment_7922\" style=\"width: 289px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-7922\" loading=\"lazy\" class=\"wp-image-7922 \" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg\" alt=\"Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1\" width=\"279\" height=\"361\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg 232w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1.jpg 360w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><p id=\"caption-attachment-7922\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong>Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong><br \/><\/span>Tax Advisor<\/p><\/div>\n<p>The deadline for filing a tax return is approaching, and many people are asking the same question: <strong>do I have to file a tax return for 2025, or not?<\/strong> In general, you file a tax return if <strong>your total taxable income for 2025 exceeded the set limit<\/strong>, if you reported <strong>a tax loss<\/strong> from self-employment, or if you were <strong>requested to file by the tax authority<\/strong>. Since limits and rules change every year, it\u2019s important to know whether this applies to you.<\/p>\n<p>In this article, you\u2019ll find an explanation of <strong>who must (or does not have to) file a tax return for 2025<\/strong>, and <strong>which types of income are reported in the tax return<\/strong>.<\/p>\n<h3><span style=\"color: #088770;\"><strong>Quick overview<\/strong><\/span><\/h3>\n<ul>\n<li>When the obligation to file a tax return arises<\/li>\n<li>When you usually don\u2019t have to file<\/li>\n<li>Which types of income are reported in the tax return<\/li>\n<li>Why properly claimed expenses also matter<\/li>\n<li>What the deadline is and when you can extend it<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong>Who must file a tax return for 2025?<\/strong><\/span><\/h3>\n<p>A natural person is required to file a tax return for 2025 mainly if at least one of the following applies:<\/p>\n<ul>\n<li><strong>your total taxable income for 2025 exceeded 2,876.90 EUR<\/strong><br \/>\nThis amount is calculated as half of the non-taxable portion of the tax base per taxpayer<\/li>\n<li>your income did not exceed the limit, but you <strong>reported a tax loss<\/strong> from <strong>self-employment (trade\/business)<\/strong><\/li>\n<li><strong>the tax authority requested<\/strong> you to file a tax return<\/li>\n<\/ul>\n<p>If you run a business, rent out real estate, invest, or have a combination of multiple income sources, this obligation very likely applies to you.<\/p>\n<h3><span style=\"color: #008773;\"><strong><img loading=\"lazy\" class=\"alignnone wp-image-9978 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat.jpg 1920w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat-300x169.jpg 300w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat-1024x576.jpg 1024w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat-768x432.jpg 768w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat-1536x864.jpg 1536w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/03\/danove-priznanie-kto-to-musi-podat-200x113.jpg 200w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/strong><\/span><\/h3>\n<h3><span style=\"color: #088770;\"><strong>Who does not have to file a tax return for 2025?<\/strong><\/span><\/h3>\n<p>You usually <strong>don\u2019t have to file<\/strong> a tax return if you meet one of the following conditions:<\/p>\n<ul>\n<li>your taxable income <strong>did not exceed 2,876.90 EUR<\/strong> and you do not have a tax loss<\/li>\n<li>you had <strong>only employment income<\/strong> (or income from work agreements outside standard employment) and you asked your employer for <strong>annual tax reconciliation<\/strong><\/li>\n<li>you had only income that is <strong>tax-exempt<\/strong> (e.g., certain social benefits, or you sold real estate after 5 years from acquiring ownership)<\/li>\n<li>the income was already <strong>taxed by withholding tax<\/strong> and you did not decide to include it in the tax return<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong>Which types of income are reported in the tax return?<\/strong><\/span><\/h3>\n<p>The tax return includes <strong>taxable income<\/strong> you earned during 2025. Most commonly, these are the following types of income:<\/p>\n<ol>\n<li><strong>Employment and work agreements<\/strong> \u2013 income from employment or income from work agreements outside standard employment<\/li>\n<li><strong>Business and self-employment<\/strong> \u2013 income from a trade, income from liberal professions, and other self-employment (lawyers, doctors, tax advisors, etc.)<\/li>\n<li><strong>Rental income<\/strong> \u2013 renting out a flat, house, room, garage, or land (if the rental is not carried out as part of your business activity)<\/li>\n<li><strong>Capital income<\/strong> \u2013 e.g., interest on a granted loan, certain investment or securities income, dividends (depends mainly on the source \u2013 domestic\/foreign)<\/li>\n<li><strong>Other income<\/strong> \u2013 occasional income, income from the transfer of ownership of real estate, winnings and prizes, income from virtual currency (cryptocurrency), and many others<\/li>\n<li><strong>Foreign-source income<\/strong> \u2013 if you are a Slovak tax resident and had foreign income (employment, business, rental, or other), you report your worldwide income in your tax return. That\u2019s why it is important to analyze each type of income, the position of the relevant country in relation to Slovakia, and correctly apply the treaty to avoid double taxation, if one exists between the countries<\/li>\n<\/ol>\n<h3><span style=\"color: #088770;\"><strong>Properly claimed expenses also matter<\/strong><\/span><\/h3>\n<p>For many types of income, it\u2019s not only about what you earned, but also about <strong>which expenses you can legally claim<\/strong>. The Income Tax Act allows different types of expenses to be applied depending on the type of income:<\/p>\n<ul>\n<li><strong>lump-sum expenses<\/strong> (for example, for a trade if conditions are met)<\/li>\n<li><strong>documented expenses<\/strong> recorded in accounting or tax records<\/li>\n<li>expenses <strong>precisely defined by law<\/strong><\/li>\n<li>expenses that are defined only in broad terms and require professional assessment to determine whether they meet the conditions of tax deductibility<\/li>\n<\/ul>\n<p>In addition, not every type of expense can be combined with every type of income. Different rules apply to business income, rental income, capital income, or the sale of assets. Choosing the correct method of claiming expenses can significantly affect your final tax. That\u2019s why knowing only the amount of income is not enough. It\u2019s important to know <strong>which regime is legally available to you and, at the same time, the most advantageous<\/strong>.<\/p>\n<h3><span style=\"color: #088770;\"><strong>Who benefits from filing a tax return voluntarily?<\/strong><\/span><\/h3>\n<p>Even if you are not required to file a tax return, it is often worth it\u2014especially if it could result in a <strong>tax overpayment (refund)<\/strong>. Typically, for example, when:<\/p>\n<ul>\n<li>you worked only part of the year and tax was withheld from your income<\/li>\n<li>you want to claim the <strong>non-taxable portion of the tax base<\/strong><\/li>\n<li>you want to claim a <strong>tax bonus<\/strong> (e.g., for a child or interest\u2014if conditions are met)<\/li>\n<\/ul>\n<p>The Income Tax Act does not only set obligations. It also includes many benefits, reliefs, non-taxable amounts, bonuses, and specific taxation regimes that can significantly reduce your tax liability. The problem is that these options are not always obvious at first glance, and details often matter\u2014such as the type of income, its source, combinations of income, family situation, foreign elements, and other circumstances.<\/p>\n<h3><span style=\"color: #088770;\"><strong>By when do you have to file a tax return for 2025?<\/strong><\/span><\/h3>\n<p>The standard deadline for filing a tax return this year is <strong>31 March 2026<\/strong>. The deadline can be extended:<\/p>\n<ul>\n<li>by <strong>3 months<\/strong> (until 30 June 2026)<\/li>\n<li>by <strong>6 months<\/strong> (until 30 September 2026) if you had income from sources abroad<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong>Frequently asked <span style=\"color: #088770;\">questions<\/span><\/strong><\/span><\/h3>\n<ul>\n<li>Do I have to file a return if I only had employment income?<br \/>\nNo, if you asked your employer to perform annual tax reconciliation<\/li>\n<li>Do I have to file a return if I had rental income?<br \/>\nYes, if your income exceeded the limit that triggers the obligation to file a tax return<\/li>\n<li>Do I have to file a return if I had foreign income?<br \/>\nYes, if you are a Slovak tax resident, you tax your worldwide income in the country of residence<\/li>\n<li>Is it worth filing a return even without an obligation?<br \/>\nYes, especially if you may have a tax overpayment (refund) or if you want to claim reliefs or bonuses<\/li>\n<\/ul>\n<h3><span style=\"color: #088770;\"><strong>Conclusion<\/strong><\/span><\/h3>\n<p>Many people fill in their tax return themselves, feeling that \u201cit\u2019s simple.\u201d However, they often:<\/p>\n<ul>\n<li>do not apply all legal options<\/li>\n<li>choose an incorrect taxation procedure<\/li>\n<li>pay a higher tax unnecessarily<\/li>\n<li>or create future risk in the event of a tax audit<\/li>\n<\/ul>\n<p>That\u2019s why the role of a tax advisor is not only to fill in the form correctly, but mainly to <strong>identify all legal options that apply to your specific case and apply them correctly<\/strong>.<\/p>\n<p>A tax return is not just an administrative obligation. It is an opportunity to optimize your tax legally and safely.<\/p>\n<p>Contact our tax advisor, who will prepare your 2025 tax return professionally, precisely, and with an emphasis on using all available legal options.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #999999;\">The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;5930&#8243; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;light&#8221; text_align=&#8221;center&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;8504&#8243; image_size=&#8221;medium&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221;][\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;padding-1-percent&#8221; column_padding_position=&#8221;left&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][divider line_type=&#8221;No Line&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2 style=\"text-align: left;\">Consultation on this topic<\/h2>\n[\/vc_column_text][vc_column_text]\n<ul>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Consultation with a tax advisor<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">60-minute consultation (in-person meeting or online)<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Individual analysis of your situation<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner content_placement=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; 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