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v10Slovakia
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| 1 | --- |
| 2 | name: slovakia-pit |
| 3 | description: Use this skill whenever asked to prepare, review, or classify transactions for Slovakia Personal Income Tax (Daň z príjmov fyzickej osoby — DPFO), annual return filing, or advise on Slovak PIT deductions and credits. Trigger on phrases like "daň z príjmov", "DPFO", "Slovak income tax", "SZČO", "živnosť", "paušálne výdavky", or any Slovakia personal tax request. ALWAYS read this skill before touching any Slovakia PIT work. |
| 4 | version: 1.0 |
| 5 | jurisdiction: SK |
| 6 | tax_year: 2025 |
| 7 | category: international |
| 8 | depends_on: |
| 9 | - foundation |
| 10 | --- |
| 11 | |
| 12 | # Slovakia Personal Income Tax (Daň z príjmov FO) Skill v1.0 |
| 13 | |
| 14 | --- |
| 15 | |
| 16 | ## Section 1 — Quick reference |
| 17 | |
| 18 | | Field | Value | |
| 19 | |---|---| |
| 20 | | Country | Slovenská republika (Slovak Republic) | |
| 21 | | Tax | Daň z príjmov fyzickej osoby (DPFO — Personal Income Tax) | |
| 22 | | Currency | EUR (€) | |
| 23 | | Tax year | Calendar year (1 Jan – 31 Dec) | |
| 24 | | Current tax year | 2025 | |
| 25 | | Tax authority | Finančná správa SR (Financial Administration) | |
| 26 | | Return form | DPFO typ A (employment only) / DPFO typ B (all income, self-employed) | |
| 27 | | Filing portal | https://www.slovensko.sk | |
| 28 | | Filing deadline | 31 March of following year (extendable to 30 June / 30 September) | |
| 29 | | Source credit | `priznanie-digital/priznanie-digital` (MIT, 40 contributors) | |
| 30 | | Contributor | Open Accountants Community | |
| 31 | | Validated by | Pending — requires sign-off by a Slovak daňový poradca | |
| 32 | | Skill version | 1.0 | |
| 33 | |
| 34 | --- |
| 35 | |
| 36 | ## Section 2 — Tax rates (Sadzby dane) — 2025 |
| 37 | |
| 38 | | Taxable base (základ dane) | Rate | Notes | |
| 39 | |---|---|---| |
| 40 | | Up to €100,000 | **15%** | Znížená sadzba (reduced rate) | |
| 41 | | €100,001 – €176,800 (92.8× životné minimum) | **19%** | Základná sadzba | |
| 42 | | Over €176,800 | **25%** | Zvýšená sadzba | |
| 43 | |
| 44 | The 15% reduced rate applies to the first €100,000 of taxable base for all taxpayers. |
| 45 | |
| 46 | --- |
| 47 | |
| 48 | ## Section 3 — Key constants (2025) |
| 49 | |
| 50 | | Constant | Value | Slovak term | |
| 51 | |---|---|---| |
| 52 | | Non-taxable amount (self) | €5,753.79 | Nezdaniteľná časť základu dane | |
| 53 | | Non-taxable amount (partner) max | €5,260.61 | Na manžela/manželku | |
| 54 | | Flat-rate expenses cap | €20,000 | Paušálne výdavky (60% of income, max €20,000) | |
| 55 | | Flat-rate expense percentage | 60% | — | |
| 56 | | Child bonus (≤15 years) | €100/month | Daňový bonus na dieťa | |
| 57 | | Child bonus (>15, ≤18 years) | €50/month | Daňový bonus na dieťa | |
| 58 | | Max child bonus age | 18 | — | |
| 59 | | Minimum income for child bonus | €3,876 | 6× minimum wage | |
| 60 | | Pension savings deduction cap | €180/year | Príspevky na doplnkové dôchodkové sporenie | |
| 61 | | Rental/supplementary income exemption | €500 | Oslobodenie prenájom | |
| 62 | | Minimum tax payable | €5 | Under €5 = no payment required | |
| 63 | | Životné minimum (subsistence minimum) | €268.88/month | Used for various thresholds | |
| 64 | |
| 65 | --- |
| 66 | |
| 67 | ## Section 4 — Non-taxable amounts (Nezdaniteľné časti) |
| 68 | |
| 69 | ### On taxpayer (na daňovníka) |
| 70 | |
| 71 | - Annual amount: **€5,753.79** |
| 72 | - If taxable base > €25,426.27 → reduced: calculated as `KONSTANTA(€48,441.43) − taxable base × 0.25` |
| 73 | - If taxable base > €48,441.43 → non-taxable amount = 0 |
| 74 | |
| 75 | ### On spouse (na manžela/manželku) |
| 76 | |
| 77 | - Max: **€5,260.61** per year (prorated by months) |
| 78 | - Conditions: spouse lived with taxpayer, had own income below threshold |
| 79 | - Calculation: `€17,370.97 − spouse's own income` (max €5,260.61) |
| 80 | - If taxpayer's base > €25,426.27 → reduced formula applies |
| 81 | |
| 82 | --- |
| 83 | |
| 84 | ## Section 5 — Self-employed (SZČO / Živnostník) |
| 85 | |
| 86 | ### Expense options |
| 87 | |
| 88 | | Method | Rule | |
| 89 | |---|---| |
| 90 | | Paušálne výdavky (flat-rate) | 60% of income, max **€20,000** + social/health insurance paid | |
| 91 | | Skutočné výdavky (actual) | Documented expenses per accounting records | |
| 92 | |
| 93 | ### Social & health insurance (Odvody) |
| 94 | |
| 95 | | Fund | Rate (self-employed) | Assessment base | |
| 96 | |---|---|---| |
| 97 | | Social insurance (Sociálna poisťovňa) | 33.15% | 50% of taxable base (min/max caps apply) | |
| 98 | | Health insurance (zdravotné) | 14% | 50% of taxable base (min/max caps apply) | |
| 99 | |
| 100 | These are deductible from income before applying flat-rate or actual expenses. |
| 101 | |
| 102 | --- |
| 103 | |
| 104 | ## Section 6 — Computation method |
| 105 | |
| 106 | ``` |
| 107 | Step 1: Total income (príjmy) per §5–§8 |
| 108 | Step 2: − Expenses (výdavky) — flat-rate or actual |
| 109 | Step 3: = Partial base per income type (čiastkový základ dane) |
| 110 | Step 4: Sum all partial bases = Total base (základ dane) |
| 111 | Step 5: − Non-taxable amount on self (§11 ods.2) |
| 112 | Step 6: − Non-taxable amount on spouse (§11 ods.3) |
| 113 | Step 7: − Pension savings (max €180) |
| 114 | Step 8: = Adjusted taxable base |
| 115 | Step 9: Apply rates: 15% on first €100,000; 19% on remainder to €176,800; 25% above |
| 116 | Step 10: = Calculated tax (vypočítaná daň) |
| 117 | Step 11: − Child bonus (daňový bonus na dieťa) |
| 118 | Step 12: − Mortgage interest bonus (daňový bonus na zaplatené úroky) |
| 119 | Step 13: − Advance payments / withholding already paid |
| 120 | Step 14: = Tax payable or refund (daň na úhradu / preplatok) |
| 121 | ``` |
| 122 | |
| 123 | --- |
| 124 | |
| 125 | ## Section 7 — Worked example |
| 126 | |
| 127 | **Scenario:** Freelance developer (SZČO, živnosť), annual income €45,000, uses flat-rate expenses, single, no children, paid social insurance €4,200 and health insurance €1,800. |
| 128 | |
| 129 | | Step | Description | Amount (€) | |
| 130 | |---|---|---| |
| 131 | | Gross income | Príjmy z podnikania §6 | 45,000 | |
| 132 | | − Flat-rate expenses | 60% × 45,000 = 27,000 → capped at 20,000 | (20,000) | |
| 133 | | − Social/health insurance | Actually paid (added to flat-rate) | (6,000) | |
| 134 | | **Partial base** | | **19,000** | |
| 135 | | − Non-taxable (self) | Nezdaniteľná časť | (5,753.79) | |
| 136 | | **Taxable base** | | **13,246.21** | |
| 137 | | Tax at 15% | 13,246.21 × 0.15 | **1,986.93** | |
| 138 | |
| 139 | --- |
| 140 | |
| 141 | ## Section 8 — Child bonus (Daňový bonus na dieťa) |
| 142 | |
| 143 | | Child age | Monthly amount | Annual max | |
| 144 | |---|---|---| |
| 145 | | ≤ 15 years | €100 | €1,200 | |
| 146 | | 16–18 years | €50 | €600 | |
| 147 | |
| 148 | Conditions: |
| 149 | - Taxpayer's income must be at least €3,876 (6× minimum wage) |
| 150 | - Child must live in household |
| 151 | - For high-income taxpayers (base > €25,740): bonus may be limited |
| 152 | |
| 153 | --- |
| 154 | |
| 155 | ## Section 9 — Filing guidance |
| 156 | |
| 157 | ### Which form? |
| 158 | |
| 159 | | Form | Who | |
| 160 | |---|---| |
| 161 | | DPFO typ A | Employment income only (§5) | |
| 162 | | DPFO typ B | Self-employed, rental, capital gains, multiple income types | |
| 163 | |
| 164 | ### Key dates |
| 165 | |
| 166 | | Event | Deadline | |
| 167 | |---|---| |
| 168 | | Tax year end | 31 December | |
| 169 | | Standard filing deadline | 31 March | |
| 170 | | Extended (EU/EEA income) | 30 June | |
| 171 | | Extended (foreign non-EU income) | 30 September | |
| 172 | | Payment due | Same as filing deadline | |
| 173 | |
| 174 | ### Electronic filing |
| 175 | |
| 176 | All DPFO typ B returns can be filed via **slovensko.sk** (requires eID with chip). The `priznanie-digital` tool generates compatible XML. |
| 177 | |
| 178 | --- |
| 179 | |
| 180 | ## Section 10 — Advance payments (Preddavky na daň) |
| 181 | |
| 182 | | Last year's tax liability | Advance frequency | Amount | |
| 183 | |---|---|---| |
| 184 | | < €5,000 | None required | — | |
| 185 | | €5,000 – €16,600 | Quarterly | 25% of last year's tax | |
| 186 | | > €16,600 | Monthly | 1/12 of last year's tax | |
| 187 | |
| 188 | --- |
| 189 | |
| 190 | ## Section 11 — Conservative defaults |
| 191 | |
| 192 | | Situation | Conservative position | |
| 193 | |---|---| |
| 194 | | Expense documentation unclear | Use flat-rate (paušálne výdavky); do NOT claim actuals without proof | |
| 195 | | Child eligibility uncertain | Do not claim bonus; flag for reviewer | |
| 196 | | Partner income unknown | Do not claim non-taxable on spouse; flag | |
| 197 | | Foreign income | Include; flag treaty applicability | |
| 198 | | Crypto gains | Classify as §8 (ostatné príjmy); flag | |
| 199 | |
| 200 | --- |
| 201 | |
| 202 | ## Section 12 — Sources |
| 203 | |
| 204 | | Source | URL | |
| 205 | |---|---| |
| 206 | | Finančná správa SR | https://www.financnasprava.sk | |
| 207 | | slovensko.sk (e-filing) | https://www.slovensko.sk | |
| 208 | | `priznanie-digital/priznanie-digital` (MIT) | https://github.com/priznanie-digital/priznanie-digital | |
| 209 | | Zákon č. 595/2003 Z. z. o dani z príjmov | — | |
| 210 | |
| 211 | --- |
| 212 | |
| 213 | *OpenAccountants — open-source tax computation skills* |
| 214 | *This is not tax advice. All outputs must be reviewed by a qualified professional before filing.* |
| 215 |
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About
Use this skill whenever asked to prepare, review, or classify transactions for Slovakia Personal Income Tax (Daň z príjmov fyzickej osoby — DPFO), annual return filing, or advise on Slovak PIT deductions and credits. Trigger on phrases like "daň z príjmov", "DPFO", "Slovak income tax", "SZČO", "živnosť", "paušálne výdavky", or any Slovakia personal tax request. ALWAYS read this skill before touching any Slovakia PIT work.
SKty-2025
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