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.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Non-taxable amounts (Nezdaniteľné časti)
Overview of non-taxable amounts on taxpayer and spouse, detailed in subsections below.
Annual non-taxable amount on taxpayer
€5,753.79
Reduced non-taxable amount when taxable base > €25,426.27
KONSTANTA(€48,441.43) − taxable base × 0.25
Non-taxable amount when taxable base > €48,441.43
0
Max non-taxable amount on spouse
€5,260.61 per year (prorated by months)
Conditions
Spouse lived with taxpayer, had own income below threshold
Spouse non-taxable amount calculation
€17,370.97 − spouse's own income (max €5,260.61)
Reduced formula condition
If taxpayer's base > €25,426.27 → reduced formula applies
Deductibility of insurance
These are deductible from income before applying flat-rate or actual expenses.
Computation method steps
Step 1: Total income (príjmy) per §5–§8 Step 2: − Expenses (výdavky) — flat-rate or actual Step 3: = Partial base per income type (čiastkový základ dane) Step 4: Sum all partial bases = Total base (základ dane) Step 5: − Non-taxable amount on self (§11 ods.2) Step 6: − Non-taxable amount on spouse (§11 ods.3) Step 7: − Pension savings (max €180) Step 8: = Adjusted taxable base Step 9: Apply rates: 15% on first €100,000; 19% on remainder to €176,800; 25% above Step 10: = Calculated tax (vypočítaná daň) Step 11: − Child bonus (daňový bonus na dieťa) Step 12: − Mortgage interest bonus (daňový bonus na zaplatené úroky) Step 13: − Advance payments / withholding already paid Step 14: = Tax payable or refund (daň na úhradu / preplatok)
Conditions for child bonus
Taxpayer's income must be at least €3,876 (6× minimum wage); Child must live in household; For high-income taxpayers (base > €25,740): bonus may be limited
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Country | Slovenská republika (Slovak Republic) |
| Tax | Daň z príjmov fyzickej osoby (DPFO — Personal Income Tax) |
| Currency | EUR (€) |
| Tax year | Calendar year (1 Jan – 31 Dec) |
| Current tax year | 2025 |
| Tax authority | Finančná správa SR (Financial Administration) |
| Return form | DPFO typ A (employment only) / DPFO typ B (all income, self-employed) |
| Filing portal | https://www.slovensko.sk |
| Filing deadline | 31 March of following year (extendable to 30 June / 30 September) |
| Source credit | priznanie-digital/priznanie-digital (MIT, 40 contributors) |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a Slovak daňový poradca |
| Skill version | 1.0 |
Tax rates (Sadzby dane) — 2025
| Taxable base (základ dane) | Rate | Notes |
|---|---|---|
| Up to €100,000 | 15% | Znížená sadzba (reduced rate) |
| €100,001 – €176,800 (92.8× životné minimum) | 19% | Základná sadzba |
| Over €176,800 | 25% | Zvýšená sadzba |
The 15% reduced rate applies to the first €100,000 of taxable base for all taxpayers.
Key constants (2025)
| Constant | Value | Slovak term |
|---|---|---|
| Non-taxable amount (self) | €5,753.79 | Nezdaniteľná časť základu dane |
| Non-taxable amount (partner) max | €5,260.61 | Na manžela/manželku |
| Flat-rate expenses cap | €20,000 | Paušálne výdavky (60% of income, max €20,000) |
| Flat-rate expense percentage | 60% | — |
| Child bonus (≤15 years) | €100/month | Daňový bonus na dieťa |
| Child bonus (>15, ≤18 years) | €50/month | Daňový bonus na dieťa |
| Max child bonus age | 18 | — |
| Minimum income for child bonus | €3,876 | 6× minimum wage |
| Pension savings deduction cap | €180/year | Príspevky na doplnkové dôchodkové sporenie |
| Rental/supplementary income exemption | €500 | Oslobodenie prenájom |
| Minimum tax payable | €5 | Under €5 = no payment required |
| Životné minimum (subsistence minimum) | €268.88/month | Used for various thresholds |
Expense options
| Method | Rule |
|---|---|
| Paušálne výdavky (flat-rate) | 60% of income, max €20,000 + social/health insurance paid |
| Skutočné výdavky (actual) | Documented expenses per accounting records |
Social & health insurance (Odvody)
| Fund | Rate (self-employed) | Assessment base |
|---|---|---|
| Social insurance (Sociálna poisťovňa) | 33.15% | 50% of taxable base (min/max caps apply) |
| Health insurance (zdravotné) | 14% | 50% of taxable base (min/max caps apply) |
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.
Worked example computation
| Step | Description | Amount (€) |
|---|---|---|
| Gross income | Príjmy z podnikania §6 | 45,000 |
| − Flat-rate expenses | 60% × 45,000 = 27,000 → capped at 20,000 | (20,000) |
| − Social/health insurance | Actually paid (added to flat-rate) | (6,000) |
| Partial base | 19,000 | |
| − Non-taxable (self) | Nezdaniteľná časť | (5,753.79) |
| Taxable base | 13,246.21 | |
| Tax at 15% | 13,246.21 × 0.15 | 1,986.93 |
Child bonus amounts
| Child age | Monthly amount | Annual max |
|---|---|---|
| ≤ 15 years | €100 | €1,200 |
| 16–18 years | €50 | €600 |
Which form?
| Form | Who |
|---|---|
| DPFO typ A | Employment income only (§5) |
| DPFO typ B | Self-employed, rental, capital gains, multiple income types |
Key dates
| Event | Deadline |
|---|---|
| Tax year end | 31 December |
| Standard filing deadline | 31 March |
| Extended (EU/EEA income) | 30 June |
| Extended (foreign non-EU income) | 30 September |
| Payment due | Same as filing deadline |
All DPFO typ B returns can be filed via slovensko.sk (requires eID with chip). The priznanie-digital tool generates compatible XML.
Advance payments (Preddavky na daň)
| Last year's tax liability | Advance frequency | Amount |
|---|---|---|
| < €5,000 | None required | — |
| €5,000 – €16,600 | Quarterly | 25% of last year's tax |
| > €16,600 | Monthly | 1/12 of last year's tax |
Conservative defaults
| Situation | Conservative position |
|---|---|
| Expense documentation unclear | Use flat-rate (paušálne výdavky); do NOT claim actuals without proof |
| Child eligibility uncertain | Do not claim bonus; flag for reviewer |
| Partner income unknown | Do not claim non-taxable on spouse; flag |
| Foreign income | Include; flag treaty applicability |
| Crypto gains | Classify as §8 (ostatné príjmy); flag |
Sources
| Source | URL |
|---|---|
| Finančná správa SR | https://www.financnasprava.sk |
| slovensko.sk (e-filing) | https://www.slovensko.sk |
priznanie-digital/priznanie-digital (MIT) | https://github.com/priznanie-digital/priznanie-digital |
| Zákon č. 595/2003 Z. z. o dani z príjmov | — |
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