Tax obligations in Slovakia

Property tax

If you acquired real estate during the past year and the deposit in the real estate cadastre took place by 31 December 2020, you should file a tax return for real estate tax (on flats, non-residential premises, land and buildings) by 1 February 2021.

If you have become the owner, administrator, tenant, user of another property or there has been a change in the use of the building, area or type of land, or your ownership, administration, lease or use of the property has expired, you must file a partial declaration.

If there were no changes during 2020, the tax will be automatically levied according to the data from the last filed return. An application for tax exemption or reduction must also be submitted by 1 February 2021.

Electronic highway sign

The annual electronic motorway toll purchased in 2020 (with the exception of the 365-day toll) expires on 31 January 2021. So, if you want to continue traveling on motorways and highways in the Slovak Republic, you should purchase a new electronic motorway toll, while you can choose from four types: 10 days, monthly, yearly and 365 days.

Vehicle tax

If you are the holder of a motor vehicle registered in the Slovak Republic and use it for business purposes or other gainful activity, to file a tax return and to pay motor vehicle tax (so-called road tax) for the period from 1 January 2020 to 28 February 2021, you have still time. The deadline was postponed by the legislative change to 31 March 2021.