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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Up to €100,000
15%Income Tax Act s 15(1)(a)
€100,001 – €176,800 (92.8× životné minimum)
19%Income Tax Act s 15(1)(b)
Over €176,800
25%Income Tax Act s 15(1)(c)
Non-taxable amount (self) — Nezdaniteľná časť
€5,753.79Income Tax Act s 11(2)
Non-taxable amount (self) starts reducing when base exceeds
€25,426.27Income Tax Act s 11(2)
Non-taxable amount (self) = 0 when base exceeds
€48,441.43Income Tax Act s 11(2)
Non-taxable amount (partner/spouse) — max
€5,260.61Income Tax Act s 11(3)
Flat-rate expenses (paušálne výdavky) — percentage
60% of incomeIncome Tax Act s 6(10)
Flat-rate expenses — maximum cap
€20,000Income Tax Act s 6(10)
Pension savings deduction — annual maximum
€180Income Tax Act s 11(8)
Child bonus (daňový bonus) — child aged ≤15 years
€100/month (€1,200/year)Income Tax Act s 33
Child bonus (daňový bonus) — child aged 16–18 years
€50/month (€600/year)Income Tax Act s 33
Child bonus — minimum income threshold
€3,876 (6× minimum wage)Income Tax Act s 33
Social insurance (Sociálna poisťovňa) — self-employed rate
33.15% on 50% of taxable baseSocial Insurance Act
Health insurance (zdravotné) — self-employed rate
14% on 50% of taxable baseHealth Insurance Act
Standard filing deadline
31 March of following yearIncome Tax Act s 49
Extended deadline (with advance notification)
30 JuneIncome Tax Act s 49(3)
Extended deadline (foreign-source income)
30 SeptemberIncome Tax Act s 49(3)
Advance tax — last year liability below threshold
< €5,000 → no advances requiredIncome Tax Act s 34
Advance tax — quarterly
€5,000–€16,600 → quarterly, 1/4 of previous year liabilityIncome Tax Act s 34
Advance tax — monthly
> €16,600 → monthly, 1/12 of previous year liabilityIncome Tax Act s 34
DPFO typ A — who files
Employment income only (§5)
DPFO typ B — who files
Self-employed, rental, capital, other income (§6–§8)
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 | — |
OpenAccountants — open-source accounting skills for AI This is not tax advice. All outputs must be reviewed by a qualified professional before filing.
This skill is a tool, not an engagement. Every taxpayer's situation is different, and the rules in the skill may not match your specific facts.
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Other Slovakia computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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