26. 2. 2026
22. 1. 2026
22. 1.
2026
One sentence summary | January 2026
Last month’s tax and legal news in brief.
- The micro-contribution to the Social Insurance Company will not apply to employees and executives who are authorised to conduct business but do not derive any income from this activity. Therefore, if you work only as an employee or executive and do not have any income from business activities, you do not have to pay the micro-contribution. All you need to do is notify the Social Insurance Agency of this fact by submitting a statutory declaration, which can be found at this link.
- The Financial Administration has published electronic forms for personal income tax returns (types A and B) and corporate income tax returns, which are valid from 1 January 2026.
- Don't forget to file your motor vehicle tax return for the 2025 tax period. Taxpayers are required to file their returns and pay their taxes by 31 January 2026. As the deadline for filing and paying the tax falls on a Saturday, the deadline is extended to Monday, 2 February 2026, in accordance with the Tax Code.
- The Ministry of Finance of the Slovak Republic has issued preliminary information on the amendment to the top-up tax, which aims to ensure minimum taxation of large multinational and domestic groups of companies in accordance with the rules of the second pillar of the OECD/G20 tax reform. The planned changes are intended to respond to new administrative guidelines and practical experience following the introduction of this tax. The amendment aims to ensure that Slovak legislation is in line with current European and global standards in the area of taxation of large companies.
- If you acquired or sold real estate in 2025, don't forget to file your real estate tax return for 2026 with the relevant city or municipal office. The deadline for filing your tax return is January 31, 2026. Since this date falls on a Saturday, the deadline is extended to Monday, February 2, 2026.
- From 2026, individuals will be able to donate 2 % of their paid tax to their parents if they are pensioners. This new feature stems from Section 50aa of the Income Tax Act, and taxpayers can thus support not only non-profit organisations but also their parents, with a total of up to 6 % (or 7 %) of their taxes. The conditions are that the tax is paid in full, the tax return is filed on time, and specific criteria relating to the parents are met. More information can be found on the Financial Administration website.
Do you have a question? Write us.
Our experts will answer your questions
Share the article
