We have only two weeks left until the statutory deadline for filing personal income tax returns for 2023. The deadline for submission is no later than 02 April 2024 (this applies if you have not extended the deadline until 30 June or 30 September 2024).
The obligation to file a personal income tax return arises if your total taxable income earned in 2023 exceeded EUR 2,461.41. When assessing total taxable income, statutory exceptions must also be taken into account, e.g. income exempt from tax; income taxed by withholding tax, if the tax liability is satisfied by the collection of that tax.
The most common cases when you need to file a tax return are as follows:
- you have only earned income from employment (employment) taxed in advance in Slovakia, but you have not applied for an annual tax settlement of your employer (the employer has only issued you a certificate of income)
- In addition to employment income, you also had other income (e.g. business income, income from real estate rental, income from foreign securities, income from the sale of an apartment/house)
- you consider yourself a Slovak tax resident and, in addition to income from sources in Slovakia, you also had income from sources abroad (e.g. part of the year you worked in Slovakia for a Slovak employer and part of the year you worked physically abroad for a foreign employer who taxed your income abroad and issued you a foreign income certificate)
- you consider yourself to be Slovak tax resident, but you only had income from sources abroad (e.g. you commuted to work in Austria for a whole year, where you physically worked for an Austrian employer who taxed your income in Austria and issued you with an Austrian income certificate). Yes, you must also file a tax return in Slovakia.
