26. 3. 2026
30. 4. 2026
30. 4.
2026
One sentence summary | April 2026
Last month’s tax and legal news in brief.
- Don’t forget to allocate 2% (3%) of your 2025 income tax by 30 April 2026. For the first time, individual taxpayers can allocate 2% of their tax to their parents, provided certain conditions are met, and simultaneously to a non-profit organisation. All you need to do is submit a correctly completed declaration of the allocation of a portion of your tax paid, together with a tax payment certificate from your employer, to the tax office.
- From 1 July 2026, applications for the issue of a PD A1 form when posting employees to work abroad will be submitted exclusively electronically via a designated e-form in the e-mailbox; provided the automatic verification criteria are met, the PD A1 form will be delivered within 24 hours of the application being submitted. Further information can be found on the Social Insurance Agency’s website.
- The amendment to the Social Insurance Act, effective from 1 January 2026, introduces a new mechanism for the commencement of compulsory social insurance for self-employed persons linked to the start of business, which is now supplemented by an income test – compulsory insurance and the payment of contributions will apply only to those self-employed persons whose annual business income exceeds 10.5 times the minimum subsistence level (e.g. EUR 2,876.90 for 2025). The draft amendment has been submitted to the National Council of the Slovak Republic for debate.
- The Financial Administration has published information on the calculation of personal income tax advances, according to which, in the period from 1 April 2026 to 31 March 2027, advances will be paid on the basis of the tax calculated from the 2025 tax return.
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