Taxpayers claiming deferral extensions must submit returns and settle payments by 30 June 2026, with only foreign-income earners receiving an extended deadline to 30 September 2026.
The Slovak Republic’s tax authority, the Financial Administration (Finančná správa) announced on 26 June 2026 that taxpayers face an immovable deadline of 30 June 2026 to submit deferred tax returns and settle their obligations. Taxpayers who opted to extend their tax return filing deadline have until tomorrow to meet their obligations.
The deferred tax return must be submitted by 30 June 2026, and any tax due must be paid by the same deadline unless an instalment arrangement is requested.
The Financial Administration emphasised that this is the final deadline and no further extensions are permitted under the law. Tax offices and call centres will extend their operating hours to support taxpayers with filings.
The extension until the end of June was available to taxpayers who submitted the required notification by 31 March 2026.
Special provisions for foreign income earners
A subset of 17,209 taxpayers reporting foreign income sources received preferential treatment, with their deadline pushed to 30 September 2026. This extended window applies only to those who declared such income in their March notification. Critically, they must explicitly reference this foreign income in their actual return filing; failure to do so leaves them vulnerable to late-filing penalties.
Payment and instalment options
The filing deadline doubles as the tax payment date. Taxpayers may settle via bank transfer or post using their assigned IBAN account held at the State Treasury. For those facing financial hardship—whether from reduced income, livelihood concerns, or insolvency risk—the tax administrator may grant instalment arrangements or payment deferrals upon request and documentation of hardship. Refunds from overpayments will be issued by 7 August 2026.
Extended support
The Financial Administration has extended call centre hours (048/43 17 222) until 7 PM on 29 June and midnight on 30 June. Tax office filing rooms will operate from 8 AM to 5 PM on the final day.
