In the first quarter of 2026, tax revenue in Slovakia reached 98.8% of the planned level. This indicates economic stability and a relatively predictable tax environment.
For entrepreneurs, especially Ukrainians doing business in Slovakia, this is an important signal: the system is working steadily, but tax control remains active.
General Tax Situation in Slovakia
As of 31 March 2026:
- plan fulfilment reached 98.8%;
- the shortfall was only 58.9 million €;
- the situation improved compared to February.
This means that the Slovak tax system is working steadily and budget revenues remain close to the planned level.
For businesses, this is a positive sign: there are no sudden changes or major failures in tax collection.
Growth in Personal Income Taxes
Positive dynamics can be seen in taxes related to individual income.
Payroll Tax
Revenue from payroll tax increased by:
+52 million €
One of the reasons is legislative changes and stable employment.
For entrepreneurs, this shows that the labour market remains active and the state receives stable revenue from employed people.
Tax on Business Activity
Revenue from tax on business activity increased by:
+19.4 million €
The main reason is the filing of tax returns.
This means that entrepreneurs are actively fulfilling their tax obligations, filing daňové priznanie and declaring business income.
For živnostníci and s.r.o. owners, this is a reminder: the tax office sees business activity and monitors whether tax returns are filed on time.
New Taxes and Consumption
New tax revenues are also worth mentioning.
Tax on Sweetened Drinks
Revenue from the tax on sweetened drinks reached:
+3.6 million €
The reason is increased consumption and the application of a new tax mechanism.
This is an example of how new taxes begin to affect the state budget and how the government gradually expands the tax base.
For businesses, this is a signal: if your activity is connected with consumer goods, you should monitor changes in tax legislation.
VAT in Slovakia: Decline in Revenue
The largest shortfall was recorded in VAT — value added tax, known in Slovakia as DPH.
VAT revenue was below plan by:
−66.2 million €
Among the reasons:
- tax overpayment refunds;
- increase in VAT refunds;
- recalculations;
- standard VAT processing procedures.
Tax overpayment refunds amounted to approximately:
13.7 million €
This is a normal process, but entrepreneurs should understand one important point: VAT remains a high-control area.
Mistakes in VAT, incorrect reports, wrongly claimed deductions or inconsistencies in documents may lead to additional questions from the tax office.
Corporate Income Tax
Corporate income tax also showed a shortfall compared to the plan.
The deviation was:
−39.4 million €
The main reason is postponed tax returns.
Many companies used the option to extend the tax return deadline and will file their reports later, including by June 2026.
For s.r.o. owners, this means that it is important to prepare accounting records on time, close the financial year and file the corporate tax return correctly.
Other Tax Deviations
Shortfalls were also recorded in several other types of tax:
- financial transaction tax;
- excise duties;
- tobacco;
- alcohol.
The reasons may include:
- economic factors;
- changes in consumer behaviour;
- legislative changes;
- seasonality;
- specific features of tax data processing.
For businesses, this shows that the state closely monitors not only the main taxes, but also specific areas: excise goods, financial transactions, consumer goods and VAT.
What This Means for Business in Slovakia
The main conclusion for entrepreneurs is simple:
the tax system is stable, but control remains active.
For businesses, this means:
- proper accounting is necessary;
- VAT must be monitored carefully;
- tax returns must be filed on time;
- documents must be stored properly;
- changes in legislation should not be ignored;
- tax burden should be planned in advance;
- accounting should not be left until the last moment.
A stable tax system is good. But stability does not mean the absence of inspections. On the contrary, when the system works steadily, the tax office can control entrepreneurs more effectively.
Why This Matters for Ukrainian Entrepreneurs in Slovakia
Many Ukrainians in Slovakia open a živnosť or s.r.o. and start doing business in a new tax environment.
Entrepreneurs often do not fully understand:
- when to file daňové priznanie;
- how VAT / DPH works;
- which expenses can be deducted;
- how to keep accounting records correctly;
- which documents must be kept;
- when VAT registration becomes mandatory;
- what fines may apply in case of mistakes.
Against the background of a stable and active tax system, these questions become especially important.
It is better to set up accounting correctly from the beginning than to fix mistakes later.
Help for Ukrainians in Slovakia
BUH.SK helps Ukrainians work in Slovakia without mistakes, fines and unnecessary stress.
We can help with:
- opening an s.r.o. in Slovakia;
- registering a živnosť;
- VAT / DPH registration;
- bookkeeping and accounting;
- filing daňové priznanie;
- VAT / DPH reports;
- rental of sídlo firmy;
- tax consultations;
- accounting setup;
- preparation of documents for the tax office.
We explain complex tax rules in simple language and take care of accounting and tax matters so that you can focus on your business.
Need Help With Taxes in Slovakia?
Contact us if you need to:
- optimise taxes legally;
- avoid accounting mistakes;
- file a tax return correctly;
- check VAT / DPH;
- prepare for the tax period;
- understand obligations for živnosť or s.r.o.;
- set up accounting from the beginning.
Proper accounting is not just an obligation. It protects your business, money and peace of mind.
Conclusion
Tax revenue in Slovakia in 2026 shows:
- a stable economy;
- a predictable tax system;
- active tax processing;
- control without sudden changes;
- strong state interest in correct accounting and reporting.
For entrepreneurs, this is a good moment to build proper business, accounting and tax planning.
If you run a business in Slovakia or are only planning to open a živnosť or s.r.o., it is better to set up accounting correctly from the start.
