Slovakia Tax Return for Foreign Employees: When and How to File

Slovak employers normally deduct income-tax advances from salary each month, but that does not always complete an employee’s annual tax obligations. The correct route depends on your income types, employers and tax residence: your employer may perform an annual settlement, or you may need to file a Slovak tax return yourself.

Annual settlement or tax return: the quick decision

This table is a starting point, not a substitute for checking the facts. Tax residence and the legal classification of income can change the result.

Start with Slovak tax residence

Citizenship does not by itself determine where you are tax resident. Under the Slovak rules summarized by the Financial Administration, an individual may be a Slovak tax resident if they have permanent residence or a home in Slovakia, or are habitually present here for at least 183 days during the calendar year.

Do not rely on the 183-day test alone. Your available home and personal and economic connections can also matter. If another country considers you resident under its law, the applicable double-taxation treaty may contain tie-breaker rules. LovinSK’s guide to tax residence and double taxation in Slovakia explains this issue in more detail.

• Slovak tax resident: generally accounts in Slovakia for taxable income from Slovak and foreign sources.
• Slovak non-resident: generally accounts here only for income treated as Slovak-source income, subject to the relevant treaty.

A residence permit, employment contract or registered Slovak address should therefore not be treated as a complete tax-residence analysis.

When an employer’s annual settlement is enough

An annual settlement, called ročné zúčtovanie preddavkov na daň, allows an eligible employer to calculate the final annual tax on employment income. According to the Financial Administration’s annual-settlement guidance, an employee with taxable income only from dependent activity may ask one employer to perform it.

Having several Slovak employers does not automatically force you to file a return. You can ask any qualifying current or former employer that paid you taxable employment income during the year, but you must provide certificates from all the other employers and the documents needed for any reliefs or tax bonuses claimed.

The request is normally due by 15 February after the end of the tax year, moving to the next working day when necessary. For income earned in 2025, the actual deadline was 16 February 2026. The employer had to complete the settlement by 31 March 2026.

An annual settlement is generally suitable when:

• all your relevant taxable income is employment income;
• your Slovak payroll employer can perform the settlement;
• you submit the request and complete supporting documents on time; and
• there is no unresolved foreign-income or residence issue requiring a return.

When a foreign employee must file a tax return

For the 2025 tax year, an individual generally had to file when total taxable income exceeded €2,876.90, unless the obligation was properly settled through an employer’s annual settlement. The threshold changes between tax years, so confirm the figure for the year you are filing.

You will commonly need to file when:

• you had only employment income above the threshold but did not obtain an annual settlement;
• you missed the annual-settlement request or document deadline;
• you received taxable income that an employer’s settlement cannot cover;
• you are a Slovak resident with reportable employment or other income from abroad;
• you need to apply double-taxation relief; or
• your residence status or the source of your income is disputed or unclear.

If your employment income did not exceed the threshold, filing may still be useful. The Financial Administration confirms that an employee may file voluntarily to claim back withheld tax advances when the calculation results in an overpayment.

Type A tax return

Type A is for an individual whose taxable income consists only of employment or other dependent-activity income under Section 5 of the Slovak Income Tax Act. It can cover employment income from Slovak and foreign employers.

Type B tax return

Type B is used when you also have another category of taxable income, such as business or freelance income, taxable rent, capital income, or taxable income from selling property or other assets. The Financial Administration’s tax-return page publishes the current Type A and Type B forms and filing instructions.

Do not choose a form based only on which document looks shorter. The legal income category determines the form.

How Slovak and foreign income are treated

A Slovak resident generally reports worldwide taxable income. This means that foreign salary cannot automatically be omitted merely because tax was deducted abroad. A non-resident generally reports only Slovak-source income in Slovakia.

If you are a Slovak resident who received salary from a foreign employer, do not assume that a Slovak payroll settlement covers it. The Financial Administration directs residents filing only employment income from Slovak or foreign employers to Type A; residents with additional income categories use Type B.

For foreign employment income, collect documents showing:

• gross taxable income;
• compulsory social and health contributions;
• foreign tax withheld or paid;
• the country where the work was physically performed; and
• the relevant employment period.

Foreign documents may use concepts that do not match Slovak tax categories. Exchange-rate treatment, deductible contributions and the source of remote-work income can require individual analysis.

Double-taxation relief is not automatic omission

Slovakia’s tax treaties allocate taxing rights and provide methods for relieving double taxation. The Ministry of Finance maintains the current treaty list.

Depending on the country, income and treaty, relief may use an exemption method or a foreign-tax credit. The Financial Administration’s foreign-income guidance states that a Slovak resident must still include foreign employment income in the Slovak return even where the other country is entitled to tax it, and then apply the relevant relief method.

Keep proof of foreign income and tax. A payslip alone may not establish the final foreign tax paid, particularly if the other country also requires an annual return.

Tax return deadlines and extensions

The normal deadline for an individual’s Slovak income-tax return is three calendar months after the end of the tax year, normally 31 March. Tax due is generally payable by the same deadline.

For the 2025 tax year, the ordinary filing and payment deadline was 31 March 2026. That date has passed. An extension was effective only if the prescribed notification was submitted by that deadline.

A timely notification can usually extend the deadline:

• by up to three full calendar months; or
• by up to six full calendar months when the taxpayer has taxable income from foreign sources.

The new deadline must be the last day of a calendar month, and the tax becomes payable on that extended deadline. Do not claim the six-month option unless the return will actually include qualifying taxable foreign-source income.

If you missed the applicable deadline, file and pay as soon as possible. Late filing can lead to a penalty, while late payment can produce interest. An extension cannot normally be created retroactively after the original deadline.

Documents to prepare

Before completing the return or asking an employer for settlement, gather:

• the Slovak Potvrdenie o zdaniteľných príjmoch from every employer;
• foreign employment and tax certificates, where applicable;
• proof of compulsory insurance contributions not already shown in the employment certificate;
• records for any business, rental, investment or other taxable income;
• documents supporting any non-taxable allowances or tax bonuses claimed;
• information supporting your tax residence and treaty position; and
• an IBAN if you are requesting payment of an overpayment.

For 2025 income, an employer that did not perform the annual settlement generally had to provide the employment-income certificate by 10 March 2026. Copies of employment-income documents from Slovak and foreign sources are required attachments to the applicable return.

How to submit the return

An ordinary employee who is not required to communicate electronically may submit the return through the Financial Administration portal, by post or in person at a tax office. Use the form for the correct tax year and retain proof of submission.

Electronic filing is mandatory for certain taxpayers, including an individual entrepreneur registered for income tax. It can also apply when a tax adviser, lawyer or other specified representative files for a taxpayer. Employees filing voluntarily online need valid portal authorization.

Foreign residents using a Slovak electronic identity should check that their access works well before the deadline. LovinSK’s guide to Slovak ID-card BOK activation covers the authentication basics.

If tax is due, verify the taxpayer-specific payment account and payment reference through the official portal. A Slovak bank account can also simplify refunds and local payments; see the practical overview of banks in Slovakia.

Receiving a tax overpayment

A refund is not produced merely because the calculation shows an overpayment. Complete the refund-request section of Type A or Type B and provide the requested payment details.

The Financial Administration states that a requested income-tax overpayment is returned within 30 days of the request and no later than 40 days after the overpayment arises. For returns filed by the ordinary 2025 deadline, the published latest refund date was 8 May 2026.

When an employer performs the annual settlement, the employer is responsible for returning the resulting overpayment, normally no later than the payroll settlement for April.

When to use an accountant

Professional help is sensible when the risk of classifying residence or income incorrectly is greater than the cost of advice. Consider an accountant or tax adviser if:

• two countries may treat you as resident;
• you worked remotely across borders;
• you had foreign salary, foreign tax or social-insurance contributions;
• you received employee share awards, investment income, rent or self-employment income;
• an employer completed an annual settlement before you discovered omitted income;
• you need to calculate a treaty exemption or foreign-tax credit; or
• you missed a filing or payment deadline.

Ask whether the adviser regularly handles individual cross-border returns, not only Slovak company bookkeeping. LovinSK’s guide explains how to choose an accountant in Slovakia and what documents to provide.

Frequently asked questions

Do I need a tax return if I had two Slovak employers?

Not necessarily. If you had only eligible employment income, one employer could perform the annual settlement using income certificates from the others. If no settlement was completed and your taxable income exceeded the filing threshold, you normally file Type A.

Does monthly tax withholding mean everything is finished?

No. Monthly deductions are advances. The final annual position must be settled either by an eligible employer or through a tax return.

Can I file when my income was below the mandatory threshold?

Yes. Voluntary Type A filing may be worthwhile when an employer withheld tax advances and the annual calculation produces a refund.

I paid tax on foreign salary abroad. Must I report it in Slovakia?

If you were a Slovak tax resident, generally yes. The relevant treaty and Slovak law determine whether the exemption or credit method prevents double taxation. Non-residents generally report only Slovak-source income in Slovakia.

Can I request an extension after missing 31 March?

Normally no. The prescribed extension notification must be filed by the original return deadline. If the deadline has passed, submit the outstanding return and payment promptly and obtain advice on the consequences.