---
name: slovakia-pit
description: "Use this skill whenever asked to prepare, review, or classify transactions for Slovakia Personal Income Tax (Daň z príjmov fyzickej osoby — DPFO), annual return filing, or advise on Slovak PIT deductions and credits. Trigger on phrases like \"daň z príjmov\", \"DPFO\", \"Slovak income tax\", \"SZČO\", \"živnosť\", \"paušálne výdavky\", or any Slovakia personal tax request. ALWAYS read this skill before touching any Slovakia PIT work."
license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata:
  source: openaccountants
  jurisdiction: SK
  category: international
  quality: source-cited draft
  openaccountants_url: "https://openaccountants.com/skills/slovakia-pit"
  tax_year: 2025
  obligation: IT
---

# Slovakia Personal Income Tax (Daň z príjmov FO) Skill v1.0

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's 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.

---

## Section 1 — 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 |

---

## Section 2 — 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.

---

## Section 3 — 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 |

---

## Section 4 — Non-taxable amounts (Nezdaniteľné časti)

### On taxpayer (na daňovníka)

- Annual amount: **€5,753.79**
- If taxable base > €25,426.27 → reduced: calculated as `KONSTANTA(€48,441.43) − taxable base × 0.25`
- If taxable base > €48,441.43 → non-taxable amount = 0

### On spouse (na manžela/manželku)

- Max: **€5,260.61** per year (prorated by months)
- Conditions: spouse lived with taxpayer, had own income below threshold
- Calculation: `€17,370.97 − spouse's own income` (max €5,260.61)
- If taxpayer's base > €25,426.27 → reduced formula applies

---

## Section 5 — Self-employed (SZČO / Živnostník)

### 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) |

These are deductible from income before applying flat-rate or actual expenses.

---

## Section 6 — Computation method

```
Step 1: Total income (príjmy) per §5–§8
Step 2: − Expenses (výdavky) — flat-rate or actual
Step 3: = Partial base per income type (čiastkový základ dane)
Step 4: Sum all partial bases = Total base (základ dane)
Step 5: − Non-taxable amount on self (§11 ods.2)
Step 6: − Non-taxable amount on spouse (§11 ods.3)
Step 7: − Pension savings (max €180)
Step 8: = Adjusted taxable base
Step 9: Apply rates: 15% on first €100,000; 19% on remainder to €176,800; 25% above
Step 10: = Calculated tax (vypočítaná daň)
Step 11: − Child bonus (daňový bonus na dieťa)
Step 12: − Mortgage interest bonus (daňový bonus na zaplatené úroky)
Step 13: − Advance payments / withholding already paid
Step 14: = Tax payable or refund (daň na úhradu / preplatok)
```

---

## Section 7 — Worked example

**Scenario:** 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.

| 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** |

---

## Section 8 — Child bonus (Daňový bonus na dieťa)

| Child age | Monthly amount | Annual max |
|---|---|---|
| ≤ 15 years | €100 | €1,200 |
| 16–18 years | €50 | €600 |

Conditions:
- Taxpayer's income must be at least €3,876 (6× minimum wage)
- Child must live in household
- For high-income taxpayers (base > €25,740): bonus may be limited

---

## Section 9 — Filing guidance

### 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 |

### Electronic filing

All DPFO typ B returns can be filed via **slovensko.sk** (requires eID with chip). The `priznanie-digital` tool generates compatible XML.

---

## Section 10 — 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 |

---

## Section 11 — 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 |

---

## Section 12 — 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.*

---

_Source: [OpenAccountants](https://openaccountants.com/skills/slovakia-pit) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._