Corporate income tax return step by step

Filing an income tax return is an annual obligation for almost every company in Slovakia. If you know what steps lie ahead and what to prepare in advance, you can handle the whole process calmly, on time and without unnecessary stress. In this article we guide you through the entire procedure, from preparing the documents to paying the tax itself.

Who files a corporate income tax return

An income tax return is filed by limited liability companies (s.r.o.), joint-stock companies (a.s.), cooperatives and other legal entities that earn taxable income. The obligation also arises when a company has reported a loss or carried out almost no activity during the year, unless the law expressly grants it an exemption. That is exactly why you should regard income tax as a natural part of doing business, not as something that might not concern you.

Preparing the documents

The foundation of a trouble-free tax return is keeping your accounting in order throughout the year. Before you get down to calculating the income tax itself, prepare complete and reconciled documents for the tax period. The better you have processed your documents on an ongoing basis, the less work awaits you at the end of the year.

• Closed and reconciled accounting books
• Stocktaking of assets and liabilities
• An overview of revenue and costs by tax deductibility
• Records of depreciation, provisions and valuation allowances

From the profit or loss to the tax base

The accounting profit or loss is not the same as the tax base. It is adjusted for so-called add-back items, i.e. costs that are not tax-deductible, and for deductible items, which, conversely, reduce the tax base. This is the stage at which most mistakes are made, because assessing tax deductibility is not always clear-cut. Give it sufficient attention and check every larger cost to make sure it is genuinely related to your business.

Calculating the tax and filling in the form

After adjusting the tax base, you deduct any tax loss from previous years and calculate the resulting tax liability. Always check the specific tax rate and the thresholds that determine it for the tax period concerned, as they change over time. The tax return form is filed electronically via the portal of the Financial Administration (Finančná správa), including the mandatory attachments such as the financial statements.

Deadlines and payment

The tax return is normally filed within three months of the end of the tax period. Under the stipulated conditions, this deadline can be extended by simply notifying the Financial Administration. The tax itself is usually payable within the same deadline as the tax return, so make sure you have enough cash in your account and plan the payment well in advance.

Common mistakes and how to avoid them

Companies most often forget to distinguish correctly between tax-deductible and non-deductible costs, to account for advance tax payments already made or to include some mandatory attachments. Regular checks during the year help, as does consulting an accountant before the end of the period, not just shortly before the filing deadline.

• Check the tax deductibility of costs on an ongoing basis
• Do not forget the advance tax payments you have made
• Check that the attachments to the tax return are complete

Corporate income tax does not have to be something to fear. With good preparation, well-organised documents and professional advice, you can be sure that everything is filled in correctly and filed on time.

Current figures (2026)

Corporate income tax 2026

Figures valid for 2026; check the current wording.

Related articles: Flat-rate expenses vs. actual expenses for sole traders, Personal income tax return: who has to file one, How to reduce your tax base legally and safely.

Frequently asked questions

By when must a legal entity file its tax return?

Normally within three months of the end of the tax period. Always check this deadline for the specific year, and notify the Financial Administration of any extension in good time.

Does a company have to file a tax return even if it made a loss?

Yes. The obligation to file an income tax return also arises when a company has reported a loss or had no income, unless the law provides for an exemption.