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Slovakia tax & financial deadlines

Finančná správa and Sociálna poisťovňa obligations: VAT, corporate income tax, payroll and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporate income tax return and payment (DPPO)

    File & pay

    Within 3 calendar months after the end of the tax period; extendable by up to 3 months (6 with foreign income) by notifying the tax office.

    File the return and pay the tax within 3 calendar months after the tax period ends.

    Applies to: Legal entities

    If the last day falls on a Saturday, Sunday or public holiday, the deadline is the next working day (Tax Procedure Code §27(4)).

    Authority: Finančná správa SR (Financial Administration of the Slovak Republic)Slov-Lex — Income Tax Act §49(2)Last checked Wednesday 7 October 2026

  • Social insurance contributions (poistné na sociálne poistenie)

    File & pay

    On the date set for paying wages, or by the last day of the following month if no payday is set. Saturdays, Sundays and holidays move to the next working day.

    Contributions are due on the payday set for wages (otherwise by the end of the following month); the monthly statement is filed by the same date.

    Applies to: Employers

    Authority: Sociálna poisťovňaSlov-Lex — Act No. 461/2003 Coll. §143, §231Last checked Wednesday 7 October 2026