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Do Ukrainian citizens have the obligation to declare their income as of 2023 in Slovakia?

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The basic deadline for submitting a tax return is 31 st March of the year, following the year for
which the return is filed. Taking into account holidays and bank holidays in Slovakia, 2 nd April,
2024, is the last day to declare the income as of the year 2023.

You are not required to file a tax return in Slovakia, if you had income that is not subject to
taxation (e.g.: social assistance from the Office of Labour, Social Affairs and Family), or if you
received your income for work done abroad, and stayed in Slovakia for less than 183 days in
2023.

You are required to submit a tax return for the year 2023 in the following cases:

  • if your income from work, performed based on an agreement for work outside the
    employment relationship, or from business activities, exceeded €2,461.41 gross (gross income);
  • if you are a business owner, had taxable income not exceeding €2,461.41, but you reported a
    tax loss (if you earned less than you paid in taxes);
  • if the tax authority requested you to submit a tax return.

You can voluntarily submit a tax return for the year 2023 in this case:

  • if your income from work, performed based on an agreement for work outside the employment
    relationship, or from business activities was less than €2,461.41 gross (gross income), but you
    still want to declare your income earned in Slovakia.

More information about the tax obligations as of the year 2023 can be found in the online webinar of the Human Rights League HERE.

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