BRATISLAVA – When filing tax returns for personal income tax (PIT) for the year 2025, several changes await people. Some of them were reflected directly in the forms of tax returns and can have an impact not only on the resulting tax liability, but also on the possibilities of how taxpayers deal with the tax paid.
This was stated by Martina Rybanská, PR and internal communication specialist of the Slovak Chamber of Tax Advisors. She drew particular attention to adjustments in the area of tax bonuses, parental pensions and penalties for late submission of tax returns. She clarified that the significant change concerns the application of the tax bonus for dependent children. “In particular, we draw attention to two significant changes that concern tax bonuses and parental pensions, which have been replaced by the possibility of assigning paid tax to parents as well,” tax adviser and SKDP member Mária Sameková explained.
When applying the tax bonus for a dependent child, a new condition has been added, according to which it is required to achieve at least 90% of income from sources in the territory of the Slovak Republic from worldwide income, even for residents of the Slovak Republic (taxpayers with unlimited tax liability in the Slovak Republic). “For this reason, lines were added to the DZP FO type A and type B declarations, which indicate, in addition to worldwide taxable income, taxable income achieved in the Slovak Republic,” Sameková zoomed in.
In the area of tax bonuses, they are reduced for taxpayers with higher incomes, even if the taxpayer also claims the income of the second eligible person. “Taxpayers should therefore carefully check how much they are entitled to the bonus and, in particular, whether they are applying it correctly,” recommended Sameková.
Another fundamental innovation is a change in the area of parental pensions. Now, people can remit a portion of the paid tax directly to their parents. “Each taxpayer has the option to remit 2% of the tax paid to his mother and another 2% to his father, for a total of up to 4% of the tax. At the same time, the option to remit a share of the tax to other authorized entities is also preserved. In practice, the taxpayer can thus decide on 6% or up to 7% of the tax paid, if he meets the legal conditions,” explained Sameková.
It is also important to draw attention to the tightening of sanctions for late filing of the tax return. “The minimum fine is increased from 30 euros to 100 euros, which represents a more significant intervention especially for natural persons and small entrepreneurs. It is all the more important to follow the legal deadlines and, if necessary, use the possibility of deferring the filing of the tax return.” the tax advisor explained.
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According to Rybanská, those who will file a tax return should familiarize themselves with the changes well in advance. “It is also advisable to consult a tax advisor. This way they can avoid mistakes or possible penalties,” added Sameková.
