Slovak tax return type B for 2026 step by step: who files it, by when and what is new

The type B income tax return (daňové priznanie typu B) is filed by a sole trader who has to file a return. For 2026 you file it by 31 March 2027 and pay the tax by the same date.^⁠[1]⁠[2]

The year 2026 brought two big changes to income tax: new tax rates of 19, 25, 30 and 35 %, and a faster reduction of the personal allowance. This guide goes from whether you must file at all to paying the tax and the advances for the next year.

Who must file a return

A return is filed by a taxpayer whose taxable income for the year exceeded 50 % of the personal allowance; for 2026 that means more than 2,983.37 €. Anyone reporting a tax loss must file too, even if their income stayed below the threshold.^⁠[2]⁠[1]

A sole trader with income from a trade files the type B form.^⁠[1] If you also have trade income besides a salary, the annual settlement by your employer is not for you: only an employee whose taxable income came solely from employment may ask for it.^⁠[2]

What applies to contributions and the allowance when you run a trade alongside a job is covered in A sole trade alongside employment in Slovakia.

By when and how to file

The return is due within three calendar months after the end of the year, so for 2026 by 31 March 2027, and the tax is payable by the same date.^⁠[2]⁠[1]

You extend the deadline with a notice on the prescribed form filed with the tax administrator by 31 March: by up to three full calendar months, or up to six months if you also had income from abroad. The notice states the new deadline, which is the end of a calendar month, and the tax is payable by then too.^⁠[2]⁠[1]

A self-employed individual registered for income tax must file with the Financial Administration electronically, which includes the return and the extension notice.^⁠[3]⁠[1]

Step by step

1. Income. Total your business income for 2026 from your records.
2. Expenses. Choose between flat-rate expenses of 60 %, at most 20,000 €, and actual expenses; a VAT payer for the whole year cannot use the flat rate.^⁠[2]
3. Contributions. On the flat rate, compulsory insurance you paid is deducted on top, in the proven amount.^⁠[2]
4. Allowances. Reduce the tax base by the personal allowance and by any other allowance you are entitled to.
5. Tax. Work out the tax at 15 % or by the 19-35 % bands shown below.
6. Advances and bonus. Deduct the tax advances paid during the year and any child tax bonus.
7. Filing and payment. File the return electronically and pay the tax by 31 March 2027.

How to choose between the flat rate and actual expenses is covered in Flat-rate or actual expenses in Slovakia.

The records you total your income and expenses from are described in Cash book and tax records of a Slovak sole trader.

The personal allowance for 2026

The allowance therefore falls to zero at a tax base of about 43,983 €. The calculation uses the subsistence minimum in force on 1 January 2026, which is 284.13 €.^⁠[5]⁠[2]

The reduction rules changed and apply in their new form for the first time for 2026: the full allowance applies up to a tax base of 91.8 times the subsistence minimum, and above that one third of the tax base is subtracted from 51.6 times the subsistence minimum.^⁠[2]

Tax rates from 2026

If your taxable business income for the year does not exceed 100,000 €, your business tax base is taxed at 15 % regardless of the bands. Other income, such as a salary, is taxed by the bands in the table.^⁠[2]

Tax advances in the next year

If your last known tax liability exceeded 5,000 €, you pay quarterly advances of one quarter of the tax in the next period, due by the end of each quarter. If it exceeded 16,600 €, you pay monthly advances of one twelfth, due by the end of each month.^⁠[2]

Checklist

• Your taxable income for 2026 exceeded 2,983.37 €, or you report a loss.
• You know whether you claim flat-rate or actual expenses.
• You have proof of the contributions you paid.
• If you cannot make 31 March, you filed the extension notice in time.
• You file electronically and pay the tax on time.

The tax return and vporiadku

vporiadku does not file the return for you. It does help with the inputs: all your issued invoices are in one place, and on the Profi plan so are your expenses and a cash book with totals of income and tax-deductible expenses for the period. You can estimate the contributions you deduct in the contributions calculator.

You can try invoicing for free. If you have only just started, read How to issue an invoice in Slovakia, and on the VAT thresholds VAT registration threshold in Slovakia.