The Slovak Financial Administration reported a record number of processed tax returns for 2025. As of 20 October 2025, a total of 1,427,078 tax returns had been filed.

This is the highest number in the country’s history and exceeds the result from the previous year.

For entrepreneurs, this is an important signal: the tax system in Slovakia is working actively, the number of filed tax returns is increasing, and attention to correct reporting and accounting remains high.

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The Biggest Growth Was Among Legal Entities

The largest increase among all types of tax returns was recorded in corporate income tax returns.

The number of tax returns filed by legal entities increased by:

4.73% compared to 2024

This means that companies in Slovakia are filing tax reports more actively, and the s.r.o. sector continues to develop.

For company owners, this is also a reminder: every s.r.o. must have properly prepared accounting records, a closed financial year and a tax return filed on time.

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Personal Tax Returns Also Increased

Growth was also recorded among individuals.

The number increased for:

• type B personal tax returns — entrepreneurs, živnostníci: +1.16%;
• type A personal tax returns — employees: +1.06%.

This shows that business activity in Slovakia remains high, especially among small and medium-sized businesses.

For Ukrainians who have opened a živnosť or s.r.o. in Slovakia, this means that tax reporting is a normal and mandatory part of doing business.

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More Than 900,000 Applications for 2% Tax Allocation

The Financial Administration also processed 916,697 applications for the allocation of 2% of tax to public and non-profit organisations.

This is an important social support tool in Slovakia.

Through the 2% tax allocation, individuals and legal entities can direct part of their already paid tax to a selected organisation, such as:

• a charity;
• a civic association;
• a foundation;
• a sports club;
• an educational or social initiative.

For the taxpayer, this is not an additional tax. It is an opportunity to decide where part of the tax already paid will go.

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What This Record Means for Business

The record number of tax returns shows that Slovakia’s tax system is becoming more active and digital.

For businesses, this means:

• tax returns must be filed on time;
• accounting must be kept correctly;
• documents must be stored properly;
• income and expenses should be monitored;
• tax obligations cannot be ignored;
• mistakes may lead to questions from the tax office or fines.

The growth in tax returns filed by legal entities and entrepreneurs also shows that the business environment in Slovakia remains active.

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Why This Matters for Ukrainian Entrepreneurs in Slovakia

Many Ukrainians in Slovakia open a živnosť or s.r.o., but do not always immediately understand how the Slovak tax system works.

Common questions include:

• when to file daňové priznanie;
• which tax return to file — type A or type B;
• how to file a tax return for an s.r.o.;
• which expenses can be deducted;
• how VAT / DPH works;
• when VAT registration is required;
• how to avoid fines;
• what to do if a tax return was not filed on time.

If you run a business in Slovakia, it is important not to leave accounting until the last moment.

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