Type A
Exclusively for income derived from employment within Slovakia.
Type B
For individuals with business income, rental income, capital gains, or foreign income.
Reconciliation
A process where the employer calculates the tax liability for you.
Comparison of Tax Return Types
| Income Source | Type A | Type B |
|---|---|---|
| Slovak Employment (Salary/Contracts) | Yes | Yes |
| Trade License (Živnosť) | No | Yes |
| Rental Income | No | Yes |
| Sale of Property or Securities | No | Yes |
| Income from Abroad | No | Yes |
| Child Tax Bonus & Spouse Allowance | Yes | Yes |
| Form Length | 2 Pages | 13+ Pages |
Tax Return Type A
Type A is the simplified form intended for taxpayers who earned income strictly from dependent activity (employment) within the Slovak Republic.Eligible Income Sources
- Standard employment contracts (TPP).
- Work performance agreements (Dohody).
- Student vocational training or bridge contracts.
- Remuneration for public functions (e.g., council members).
If an individual has multiple employers but no other types of income (such as rent or business), they still remain eligible for Type A.
Tax Return Type B
Type B is a comprehensive form required for any individual whose income profile extends beyond standard Slovak employment.Mandatory Use Cases
- Self-Employment: Income from a trade license (živnosť), including those using flat-rate or documented expenses.
- Property Income: Revenue generated from renting out real estate.
- Capital Gains: Income from the sale of shares, bonds, or other financial instruments.
- Other Income: Sales of non-exempt real estate, winnings, or income from personal assistance.
- Foreign Sources: Any income earned outside of Slovakia, including employment or business activities in other countries.
- Combined Income: If an individual is employed but also earns any amount of secondary income (e.g., a side business), Type B must be filed for the total combined income.
Annual Tax Reconciliation (RZD)
The Annual Tax Reconciliation is an alternative to filing a personal tax return. In this scenario, the employer assumes the responsibility for calculating the employee’s tax liability.Requirements for Reconciliation
No Extra Obligations
The taxpayer has no legal obligation to file a Type B return (e.g., no foreign income or rental income).
Practical Scenarios
Standard Employee
Standard Employee
An individual employed by a single Slovak company who does not own rental property or trade stocks.
- Action: Eligible for Annual Tax Reconciliation by the employer or may file Type A.
Freelancer / Živnostník
Freelancer / Živnostník
An individual operating under a trade license (živnosť).
- Action: Must file Type B.
Employee with Rental Property
Employee with Rental Property
A person working a full-time job who also receives monthly rent from a leased apartment.
- Action: Must file Type B to include both salary and rental income.
International Worker
International Worker
A Slovak resident who commuted to work in a neighboring country (e.g., Austria or Czech Republic).
- Action: Must file Type B to report foreign-sourced income.
Frequently Asked Questions
What happens if I missed the employer's deadline for reconciliation?
What happens if I missed the employer's deadline for reconciliation?
If the February 15th deadline is missed, the employer can no longer perform the reconciliation. The taxpayer must request a “Confirmation of Income” from the employer and file a Type A or Type B tax return manually.
Can I file Type A if I worked for three different companies?
Can I file Type A if I worked for three different companies?
Yes. As long as all income was derived from employment within Slovakia, Type A is sufficient. You will need to consolidate the income data from all employers.
Is there a penalty for choosing the wrong form?
Is there a penalty for choosing the wrong form?
The Tax Office may reject a filing if the incorrect form is used. For instance, filing Type A while neglecting rental income is considered an incomplete filing and may result in fines or the requirement to file a Corrective Tax Return.