Income tax return for 2026

Deadline: 31 March 2027. Extension by notice of 3 months, or 6 months with foreign income.

AWhat changed

The income tax return is filed and the tax paid within three calendar months after the end of the tax period — for 2026, by 31 March 2027. The deadline can be extended by a notice to the tax administrator (správca dane) filed within the original deadline.

BWhen

31 March 2027 (without extension). With a notice, 30 June 2027 at the latest, or 30 September 2027 at the latest with foreign income.

CWho it affects

Sole traders, limited liability companies (s.r.o.) and other taxpayers required to file a return.

DWhat to do

If you need more time, file the extension notice electronically by 31 March 2027.
The tax is paid within the extended deadline — not earlier, but not later either.

Explanation

The extension is filed electronically on the prescribed form and the new deadline must end on the last day of a calendar month. A taxpayer in bankruptcy or liquidation follows a different procedure — it applies to the tax administrator.

Sources

Financial Administration: Extending the deadline for filing a tax return (in Slovak)

Last checked: 12 October 2026 · How we correct errors