When to Settle Your 2025 Income Tax? (28.1.2026)

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Tax obligations for the year 2025 are approaching, and many employees are still unsure whether their tax affairs can be settled through the annual tax reconciliation or whether they are required to file a personal income tax return.

This overview explains:

when the obligation to settle personal income tax arises,
who may request an annual tax reconciliation from their employer (Annual Tax Reconciliation – ATR),
what conditions must be met, and how to proceed in specific situations, such as if you are a non-resident, a pensioner, a student, or if you spent part of the year on maternity or parental leave.

This guide provides a practical and easy-to-understand overview of personal income tax for 2025 and will help you determine which approach is correct and most suitable for your individual situation.

When can my employer perform the annual tax reconciliation (ATR)?

Your employer may perform the annual tax reconciliation if all of the following conditions are met:

In 2025, you earned only employment income under Section 5 of the Income Tax Act
(i.e. no income from self-employment, rental income, foreign income, etc.).
You submit the “Request for Annual Reconciliation of Income Tax Advances from Employment for 2025” together with all mandatory attachments to your employer no later than 16 February 2026.
You were employed by the employer for at least one day during 2025.
If you had multiple employers during the year, you may request the reconciliation from any of them. It is recommended to choose your last employer. The same applies if you are currently unemployed.

I am a non-resident. How should I proceed?

If you are, for example, a citizen of an EU Member State or a country outside the EU, you may also request your employer to perform the annual tax reconciliation. In this case, only income earned in the Slovak Republic will be taken into account.
In the request form, you must tick the relevant boxes in Part I – Employee Details, in the section “Declaration of a taxpayer with limited tax liability”. Subsequently, you are required to file a tax return in your country of residence, where your worldwide income (including income earned in Slovakia) will be declared.

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I am a pensioner. How should I proceed?

If you were a pension recipient as of 1 January 2025, meaning you had an approved pension entitlement (early retirement pension, old-age pension or service pension), you must indicate this in your ATR request by:

ticking the relevant box in Part I – Personal Details, under “I declare that I am…”.

Important:
If your taxable income does not exceed EUR 2,876.90, it is advisable to file a tax return voluntarily.

→ In such cases, the tax authority will refund the income tax advances withheld and paid by your employer as a tax overpayment.

Furthermore, if you were a pensioner as of 1 January 2025 and your total pension income for 2025 did not exceed EUR 5,753.79:

in Part II of the request, point 2, tick the relevant box and state the total amount of the pension received,
Attachment required: confirmation of the annual amount of pension paid or a decision granting the pension.

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