Tax calendar for entrepreneurs
Complete overview of obligations according to the Financial Administration of the Slovak Republic and Slovak legislation. Includes income taxes, VAT, OSS/iOSS, employment tax, motor vehicle tax, excise taxes, local taxes and contributions to the Social and Health Insurance Fund.
January
February
March
April
May
June
July
August
September
October
November
December
Within 5 days after payment – advance payment of self-employment tax for December 2025
08. 01. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for December 2025
25. 01. 2026
VAT return + KV + SV for December or 4Q 2025
Excise taxes for December 2025
31. 01. 2026
Motor vehicle tax for 2025 and monthly advances for January 2026
Corporate income tax advances for January 2026
Self-employment tax – submission of a report on withheld and paid advances on self-employment income tax
OSS declaration for Q4 2025
iOSS declaration for December 2025
Real estate tax for 2026
Financial Transaction Tax for December 2025
Within 5 days after payment – advance payments from dependent activity
08. 02. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for January 2026
10. 02. 2026
Tax on dependent activity - the employer's obligation to issue a certificate of the employee's taxable income for 2026, if the employee requested it by 05.02.2026 for the purposes of annual settlement of tax advances with another employer
25. 02. 2026
VAT return + KV + SV for January 2026
Excise taxes for January 2026
Tax on sweetened and non-alcoholic beverages
28. 02. 2026
Self-employment tax – submission of a report on withheld and paid advances on self-employment income tax
Advance payments for motor vehicle tax for February 2026
Corporate income tax advances for February 2026
iOSS tax return for January 2026
Financial Transaction Tax for January 2026
Within 5 days after payment – advance payments from dependent activity
08. 03. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for February 2026
25. 03. 2026
VAT return + KV + SV for February 2026
Excise taxes for February 2026
31. 03. 2026
Self-employment tax – submission of a report on withheld and paid advances on self-employment income tax
iOSS return for February 2026
Income tax return for FO/PO for 2025 (regular deadline)
Advance payments for corporate income tax for March or 1Q 2026
Advance payments for motor vehicle tax for March or 1Q 2026
Financial Transaction Tax for February 2026
Within 5 days after payment – advance payments from dependent activity
08. 04. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for March 2026
25. 04. 2026
VAT return + KV + SV for March or 1Q 2026
Excise taxes for March 2026
30. 04. 2026
Self-employment tax - submission of an overview of withheld and paid advances on self-employment income tax
OSS return for Q1 2026
iOSS return for March 2026
Advance payments on motor vehicle tax for April 2026
Advance payments on corporate income tax for April 2026
Financial transaction tax for March 2026
Within 5 days after payment – advance payments from dependent activity
08. 05. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for April 2026
25. 05. 2026
VAT return + KV + SV for April 2026
Excise taxes for April 2026
31. 05. 2026
Self-employment tax – submission of an overview of withheld and paid advances on income tax from self-employment
iOSS return for April 2026
Advance payments on motor vehicle tax for May 2026
Advance payments on corporate income tax for May 2026
Financial transaction tax for April 2026
Within 5 days after payment – advance payments from dependent activity
08. 06. 2026
Self-employed person contributions to the Social and Health Insurance Fund for May 2026
25. 06. 2026
VAT return + KV + SV for May 2026
Excise taxes for May 2026
30. 06. 2026
Self-employment tax – submission of an overview of withheld and paid advances on income tax from self-employment
iOSS return for May 2026
FO/PO income tax return – deferral (excluding foreign income)
Advance payments for corporate income tax for June or 2Q 2026
Advance payments for motor vehicle tax for June or 2Q 2026
Financial Transaction Tax for May 2026
Within 5 days after payment – advance payments from dependent activity
08. 07. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for June 2026
25. 07. 2026
VAT return + KV + SV for June or 2Q 2026
Excise taxes for June 2026
31. 07. 2026
Self-employment tax – submission of an overview of withheld and paid advances on self-employment income tax
OSS return for 2Q 2026
iOSS return for June 2026
Advance payments on corporate income tax for July 2026
Advance payments on motor vehicle tax for July 2026
Financial transaction tax for June 2026
Within 5 days after payment – advance payments from dependent activity
08. 08. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for July 2026
25. 08. 2026
VAT return + KV + SV for July 2026
Excise taxes for July 2026
31. 08. 2026
- Self-employment tax – submission of an overview of withheld and paid advances on self-employment income tax
iOSS return for July 2026
Advances on motor vehicle tax for August 2026
Advances on corporate income tax for August 2026
Financial transaction tax for July 2026
Within 5 days after payment – advance payments from dependent activity
08. 09. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for August 2026
25. 09. 2026
VAT return + KV + SV for August 2026
Excise taxes for August 2026
30. 09. 2026
Self-employment tax – submission of an overview of withheld and paid advances on income tax from self-employment
iOSS return for August 2026
Income tax return FO/PO – deferral (with foreign income)
Advance payments for corporate income tax for September or Q3 2026
Advance payments for motor vehicle tax for September or Q3 2026 3Q 2026
Financial Transaction Tax for August 2026
Within 5 days after payment – advance payments from dependent activity
08. 10. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for September 2026
25. 10. 2026
VAT return + KV + SV for September or 3Q 2026
Excise taxes for September 2026
31. 10. 2026
Self-employment tax – submission of an overview of withheld and paid advances on income tax from self-employment
iOSS return for September 2026
OSS return for 3Q 2026
Advance payments on corporate income tax for October 2026
Advance payments on motor vehicle tax for October 2026
Financial transaction tax for September 2026
Within 5 days after payment – advance payments from dependent activity
08. 11. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for October 2026
25. 11. 2026
VAT return + KV + SV for October 2026
Excise taxes for October 2026
30. 11. 2026
Self-employment tax – submission of an overview of withheld and paid advances on income tax from self-employment
iOSS return for October 2026
Advances on corporate income tax for November 2026
Advances on motor vehicle tax for November 2026
Financial transaction tax October 2026
Within 5 days after payment – advance payments from dependent activity
08. 12. 2026
Self-employed persons' contributions to the Social and Health Insurance Fund for November 2026
25. 12. 2026
VAT return + KV + SV for November 2026
Excise taxes for November 2026
31. 12. 2026
Self-employment tax – submission of an overview of withheld and paid advances on income tax from self-employment
iOSS return for November 2026
Advances on corporate income tax for December or Q4 2026
Advances on motor vehicle tax for December or Q4 2026
Financial transaction tax for November 2026
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