Tax calendar: Slovakia, 2027

Every tax, filing and contribution deadline for 2027 — Slovakia. Where a date falls on a weekend or a public holiday, we show what it moves to.

Year20262027
VAT rhythmMonthlyQuarterly

Next deadline: January 8 — Social and health insurance contributions

January

  • 8 FriSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 MonMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers

February

  • 1 MonMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMoved from January 31: that day was a weekend or a public holiday.Monthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 1 MonMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiMoved from January 31: that day was a weekend or a public holiday.The report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers
  • 1 MonMotor vehicle tax return and paymentDaňové priznanie k dani z motorových vozidielMoved from January 31: that day was a weekend or a public holiday.The return and the payment cover the previous year, for every vehicle used in business during it. Above certain amounts of tax the law also requires advances during the year, but this calendar does not state the thresholds at which they start.Local taxSelf-employed
  • 8 MonSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 ThuMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers

March

  • 1 MonMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMoved from February 28: that day was a weekend or a public holiday.Monthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 1 MonMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiMoved from February 28: that day was a weekend or a public holiday.The report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers
  • 8 MonSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 ThuMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 31 WedAnnual personal income tax returnDaňové priznanie k dani z príjmov fyzickej osobyThe return covers the previous year. The tax is payable by the same deadline as the filing.Annual returnSelf-employed
  • 31 WedQuarterly income tax advanceŠtvrťročný preddavok na daň z príjmov fyzickej osobyQuarterly advances are paid by people whose last known tax liability was over 5 000 EUR but not over 16 600 EUR. Each payment is a quarter of that amount. Below 5 000 EUR no advances are due at all.Income taxSelf-employed
  • 31 WedMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 31 WedMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

April

  • 8 ThuSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 26 MonMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacMoved from April 25: that day was a weekend or a public holiday.The return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 30 FriMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 30 FriMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers
  • 30 FriEmployer’s annual statement of employee incomeHlásenie o vyúčtovaní dane a o úhrne príjmov zo závislej činnostiThe statement covers the previous year: every employee’s income and the tax withheld from it.Payroll taxesEmployers

May

  • 8 SatSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 TueMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 31 MonMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 31 MonMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

June

  • 8 TueSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 FriMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 30 WedExtended income tax return deadlinePredĺžená lehota na podanie daňového priznania na základe oznámeniaThe deadline moves only if the tax office receives a notification naming the new deadline before 31 March, and that deadline must be the last day of a calendar month. Three months are open to everyone, six months, to 30 September, only to people with foreign-source income. The tax is payable by the new deadline.Annual returnSelf-employed
  • 30 WedQuarterly income tax advanceŠtvrťročný preddavok na daň z príjmov fyzickej osobyQuarterly advances are paid by people whose last known tax liability was over 5 000 EUR but not over 16 600 EUR. Each payment is a quarter of that amount. Below 5 000 EUR no advances are due at all.Income taxSelf-employed
  • 30 WedMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 30 WedMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

July

  • 8 ThuSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 26 MonMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacMoved from July 25: that day was a weekend or a public holiday.The return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers

August

  • 2 MonMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMoved from July 31: that day was a weekend or a public holiday.Monthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 2 MonMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiMoved from July 31: that day was a weekend or a public holiday.The report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers
  • 8 SunSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 WedMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 31 TueMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 31 TueMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

September

  • 8 WedSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 27 MonMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacMoved from September 25: that day was a weekend or a public holiday.The return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 30 ThuQuarterly income tax advanceŠtvrťročný preddavok na daň z príjmov fyzickej osobyQuarterly advances are paid by people whose last known tax liability was over 5 000 EUR but not over 16 600 EUR. Each payment is a quarter of that amount. Below 5 000 EUR no advances are due at all.Income taxSelf-employed
  • 30 ThuMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 30 ThuMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

October

  • 8 FriSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 MonMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers

November

  • 2 TueMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMoved from October 31: that day was a weekend or a public holiday.Monthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 2 TueMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiMoved from October 31: that day was a weekend or a public holiday.The report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers
  • 8 MonSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 25 ThuMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacThe return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 30 TueMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 30 TueMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

December

  • 8 WedSocial and health insurance contributionsPoistné na sociálne poistenie a preddavok na zdravotné poistenie SZČOThese are two separate payments for the previous month: the social contribution to Sociálna poisťovňa and the health insurance advance to your health insurer. This calendar does not move this date off a weekend or a public holiday: the shift rule in § 27 ods. 4 of act 563/2009 Z. z. is about taxes, not insurance contributions.ContributionsSelf-employed
  • 27 MonMonthly VAT return and paymentDaňové priznanie a splatnosť DPH za kalendárny mesiacMoved from December 25: that day was a weekend or a public holiday.The return, the control statement, the EC sales list and the payment are all due on this day. A return filed without the control statement counts as not filed.VATVAT payers
  • 31 FriQuarterly income tax advanceŠtvrťročný preddavok na daň z príjmov fyzickej osobyQuarterly advances are paid by people whose last known tax liability was over 5 000 EUR but not over 16 600 EUR. Each payment is a quarter of that amount. Below 5 000 EUR no advances are due at all.Income taxSelf-employed
  • 31 FriMonthly income tax advanceMesačný preddavok na daň z príjmov fyzickej osobyMonthly advances are paid by people whose last known tax liability was over 16 600 EUR. Each payment is one twelfth of that amount.Income taxSelf-employed
  • 31 FriMonthly report on wage tax withheldPrehľad o zrazených a odvedených preddavkoch na daň zo závislej činnostiThe report covers the previous month. The withheld tax itself is remitted earlier, within five days of the day the wage was paid, and the contributions to Sociálna poisťovňa and to the health insurer fall due on the day the employer has registered as its payday. Neither of those two dates is a fixed day of the month, so this calendar does not carry them.Payroll taxesEmployers

An .ics file with every deadline for the selected year. It opens in Google Calendar, Apple Calendar and Outlook.

A tax deadline falling on a Saturday, a Sunday or a public holiday moves to the next working day. That rule does not cover every contribution, and where it does not apply we leave the original date.

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