Rental income tax return in Slovakia 2026: what landlords should know
A landlord-focused overview of Slovak rental income, the EUR 500 exemption, tax return timing and record keeping in 2026.
Rental income from an apartment or house is usually treated as income under Section 6(3) of the Slovak Income Tax Act for individuals. In 2026, landlords most often deal with the tax return for the 2025 tax year and with record keeping for 2026.
When rental income belongs in the tax return
The Slovak Financial Administration states that a type B tax return is used by taxpayers who also received income from renting real estate. For the 2025 tax year, the standard filing deadline was 31 March 2026, with statutory extension options.
Landlords should distinguish rent received, utility advances, annual settlements and expenses demonstrably related to the rental activity.
The EUR 500 exemption and expenses
According to the Financial Administration, rental income is exempt up to EUR 500 per tax period. If the income exceeds this amount, only the part above EUR 500 enters the tax base.
Expenses must be reduced in the same ratio as income after applying the exemption. This is why a landlord needs more than a total annual rent number.
What to record during the year
The tax return usually becomes difficult because documents were not kept during the year. Wismeo should help investors keep rent, costs, contracts and tax supporting documents in one place.
- monthly rent and payment dates,
- documented expenses connected with the rental,
- lease agreement, amendments and handover protocol,
- annual utility and building management settlement,
- a note on whether the property is included in business assets.
Sources
Article translations
Want to keep these numbers under control?
Wismeo helps track cash flow, mortgages, yields and property portfolio documents in one place.
View Wismeo