- Tax returns for 2025 bring several fundamental legislative changes.
- The conditions for obtaining a tax bonus for a supported child are changing.
- A novelty is the possibility to remit part of the tax directly to one’s own parents.
When filing tax returns for personal income tax (PIT) for the year 2025, people will face several changes. Some of them were reflected directly in the forms of tax returns and can have an impact not only on the resulting tax liability, but also on the possibilities of how taxpayers deal with the tax paid. This was stated by Martina Rybanská, PR and internal communication specialist of the Slovak Chamber of Tax Advisors (SKDP). She drew particular attention to adjustments in the area of tax bonuses, parental pensions and penalties for late submission of tax returns.
She clarified that the significant change concerns the application of the tax bonus for dependent children. “In particular, we draw attention to two significant changes that concern tax bonuses and parental pensions, which have been replaced by the possibility of assigning paid tax to parents as well,” tax adviser and SKDP member Mária Sameková explained.
When applying the tax bonus for a supported child, a new condition was added, according to which it is required to achieve at least 90% of income from sources in the territory of the Slovak Republic from worldwide income, even for residents of the Slovak Republic (taxpayers with unlimited tax liability in the Slovak Republic). “For this reason, lines were added to the declaration for DZP FO type A and type B, in which, in addition to worldwide taxable income, taxable income achieved in the Slovak Republic is also stated,” explained Sameková.
In the area of tax bonuses, they are reduced for taxpayers with higher incomes, even if the taxpayer also claims the income of the second eligible person. “Taxpayers should therefore carefully check how much they are entitled to the bonus and, in particular, whether they are applying it correctly,Sameková recommended.
Another fundamental innovation is a change in the area of parental pensions. Now, people can remit a portion of the paid tax directly to their parents. “Each taxpayer has the opportunity to transfer 2% of the tax paid to his mother and another 2% to his father, totaling up to 4% of the tax. At the same time, the possibility to remit the share of the tax to other authorized entities is also preserved. In practice, the taxpayer can decide on 6% or up to 7% of the tax paid, if he meets the legal conditions,” explained Sameková.
It is also important to draw attention to the tightening of sanctions for late filing of the tax return. “The minimum fine is increased from 30 euros to 100 euros, which represents a more significant intervention especially for natural persons and smaller entrepreneurs. It is all the more important to follow the legal deadlines and, if necessary, use the option of deferring the filing of the tax return,” the tax consultant explained.
According to Rybanská, those who will file a tax return should familiarize themselves with the changes well in advance. “It is also appropriate to consult a tax advisor. This way they can avoid mistakes or possible sanctions,” added Sameková.
