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2025 Tax Return in Slovakia: Penalties, Deadlines, and Tax Amnesty

It is now April 2026, which means that the main filing period for 2025 tax returns has officially ended. If you were unable to file your documents or request an extension in a timely manner, it is important to understand the consequences and how you can minimize the risks.
In this article, we’ll examine key changes in the tax authority’s penalty policy and the opportunities offered by the current tax amnesty.

New Penalties for Missing the Deadline

Starting in 2026, the Slovak tax authority has revised the amount of penalties. While the minimum fine for late filing used to be 30 euros, the minimum fine has now increased to 100 euros.
What You Need to Know:
  • If this is your first violation, the tax office has the right to be lenient and waive the penalty.
  • In the event of a violation, you will receive an official notice.
  • A penalty is imposed even in the absence of profit if the filing obligation itself was violated.

Tax Amnesty 2026: What Does It Cover?

A tax amnesty is in effect in Slovakia until June 30, 2026, but it has its limitations.
  • What it does NOT cover: The amnesty does not apply to new violations occurring this year. In other words, if you forget to file your 2025 tax return right now, a fine will still be imposed.
  • What it DOES apply to: The amnesty covers violations or undeclared income from previous periods (e.g., for 2024) that occurred before September 30, 2025. If you file an amended tax return for previous years now, no late fees or penalties will be assessed.

Who is required to file a tax return?

  1. Legal entities (S.R.O.): Are required to file a tax return in all cases. Even if the company was inactive, operated at a loss, or incurred only expenses, a tax return must be filed.
  2. Individuals (self-employed persons, etc.): You are only required to file if your taxable income for 2025 exceeded €2,876.90.
  • Note: If your income is less than this amount, filing is voluntary, but it sometimes makes sense to do so (for example, to optimize social security contributions).

What to do if you missed the deadline?

If you missed the deadline for filing your 2025 tax return, we recommend doing so as soon as possible to avoid additional penalties. ALKUR specialists will help you navigate the situation, prepare the necessary documents, and minimize the consequences.
See our video for details:

Need help with tax reporting?

Don’t let bureaucratic red tape and fines ruin your business in Slovakia. If you missed the deadline or want to take advantage of the tax amnesty without any mistakes—we’ll help you sort everything out. Contact us right now:
📝 Fill out the registration form: https://alkur.sk/application-form-en
📞 Call or message us: +421 915 960 566 (Telegram, WhatsApp, Viber) 💡
2026-04-09 11:46