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For companies, sole traders and employers for 2026

Motor vehicle tax return for 2026 online

Motor vehicle tax for a company car, a car used in a trade, a lorry or a trailer, and also for an employee's private car for which you reimburse travel allowances. You copy the registration document – the rate by engine capacity or weight, the increase by vehicle age, the reduction for hybrids and the proportional tax for months you see right away. You get the filled-in motor vehicle tax return form as a PDF for €4.95 per car. We will add the XML file for filing online and you will download it with the same key.

The AI assistant explains every field to you as you fill in – it unlocks after payment.

This is for you if…

… in 2026 you used a passenger car, motorcycle, commercial or goods vehicle or trailer for business – as a company or sole trader – or you reimbursed an employee's travel allowances for their own car. The regular, corrective and supplementary tax return for the whole year.

This is not for you if…

… a vehicle is exempt from tax or ran in combined transport, or you are filing the return in liquidation, bankruptcy, on ending business, on behalf of a deceased person or as a representative. The form will then stop you – we will process such a return for you.

Before you start, have ready

  • The registration certificate (registration document) for each vehicle – registration number, category, date of first registration, engine capacity and fuel type, and for commercial vehicles and lorries the weight and number of axles.
  • The months in which you used the vehicle for business in 2026 – for a purchase, sale, disposal or transfer during the year.
  • For travel allowances, the months in which the employee drove their own car on a business trip.
  • Advance payments paid for motor vehicle tax for 2026 – you can find them in the taxpayer's personal account in the online zone of the Financial Administration.
  • For a supplementary tax return, the originally filed return.

Filling in takes about 5 minutes per car. Don't understand a question? Click next to it. For amounts there is a calculator on the left – you can write, for example, 120+80.

The form is filled in with the data of a fictitious company with two cars – a diesel passenger car for the whole year and a hybrid bought in April. With the sample you can download the PDF free of charge and see what you will get.

1

Is this return right for you?

A few short questions decide whether you file a motor vehicle tax return at all and whether we prepare it for you here, or it must be processed another way.

Did you use a vehicle for business in 2026, or did you reimburse an employee's travel allowances for their car?*Also a car that you have in your accounts or tax records or claim expenses for.

✓

You do not file a return

Motor vehicle tax is paid only for a vehicle used for business. However, if you filed a return for 2025 and in 2026 you did not use the car for business or account for it, then by 1. 2. 2027 you must file a notification of the cessation of the tax liability instead of a return.

Prepare the notification for me

Are you filing the return yourself or for your own company?*For example as a sole trader or managing director of an s. r. o.

!

We will prepare a tax return filed by a representative

A return filed by a representative, heir, liquidator or bankruptcy trustee contains data about the person filing it and often also different deadlines.

Contact me

Are you filing a return for the whole of 2026?*Not in the case of liquidation, bankruptcy, dissolution of the company, termination or suspension of business, or on behalf of a deceased person.

↻

We process a shorter tax period

The tax period then ends with the month in which the event occurred, and the filing deadline is shorter. Write to us what happened and when.

Contact me

Are you a foreign person without a Slovak tax ID, a company with a branch in Slovakia, or a natural person without permanent residence in Slovakia?*

✈

We process the return of a foreign person

The form then contains further data – date of birth or the addresses of branches. Send us the registration documents.

Handle it for me

Is any vehicle exempt from tax, did it run in combined transport, or is it a regular service bus?*

!

We will assess the exemption and combined transport

With an exemption you need to determine the months without the exemption, with combined transport provide terminal confirmations, and with a bus count days. We will handle it for you.

Handle it for me

What kind of return are you filing?*

Fill in the corrective tax return in full – with all vehicles, as if you were filing for the first time. It replaces the one you filed. It can be filed only until 1. 2. 2027.

Fill in the supplementary tax return with all vehicles and the correct data. For each car you enter the tax from the filed return, and in step 4 the totals from it – the form calculates the difference.

2

Taxpayer

Details about you or your company – as they are in the trade or commercial register. The address is your permanent residence or registered office.

Who is filing the return?*

3

Vehicles

Copy the data from the registration certificate (registration document). For a passenger car and a motorcycle, the tax is calculated from the engine capacity; for a commercial vehicle, a lorry and a bus from the weight and the number of axles; for a trailer it is fixed. An electric car pays €0 but still belongs in the return.

4

Advance payments and the filed return

Advance payments for 2026 were paid by those whose estimated tax for 2025 came out above €700. Advance payments paid are deducted from the tax.

Copy the totals from Section IV of the return you filed (or from the last supplementary tax return). They stay in it unchanged – the difference is calculated in Section V.

Advance payments in 2027

    5

    Completion and filing

    Check the result on the right and download the finished return. If you have an overpayment, write where the tax office should send it.

    How to file it

    The return is filed electronically. VAT payers, companies entered in the commercial register and businesses registered for income tax must communicate with the Financial Administration electronically (§ 14 of the Tax Code) – the tax office would not consider paper a filing. We will add the XML file for uploading to the portal; until then you can prepare the filing from the PDF directly in the electronic form on the Financial Administration portal. If you do not have access to the portal, we will file the return for you.

    Electronically

    1. Log in to the online zone on the Financial Administration portal (ID card with a chip or an agreement on electronic delivery).
    2. Open the motor vehicle tax return and copy the data from the PDF – line by line they match.
    3. Sign and send it. Pay the tax to the taxpayer's personal account.

    On paper – only if you are not required to file electronically

    1. Print all pages of the PDF – it is the official form, already filled in.
    2. Sign it at the declaration and at the request for a refund of an overpayment.
    3. Send it by post or take it to the filing office of the tax office according to your permanent residence or registered office.

    You file the return and pay the tax by 1 February 2027 – 31 January 2027 falls on a Sunday. Tax up to €5 is not payable.

    0 % Result 0,00 €
    How it works

    Motor vehicle tax return 2026 without paperwork and calculating

    1

    Answer the questions

    The form finds out whether you file a return at all – business use of a car, travel allowances, exemption – and what kind of return it is.

    2

    You copy the registration document

    The registration number, category, engine capacity or weight, drive and date of first registration. There can be up to 40 cars, motorcycles, lorries and trailers.

    3

    You see the tax right away

    The annual rate, the increase by vehicle age, the reduction for hybrid, CNG and hydrogen, and the proportional tax for months are recalculated as you enter them – even two rates in one year.

    4

    Download and file

    For €4.95 per car you get the filled-in official form as a PDF with all sections. We will add the XML file for filing and you will download it with the same key.

    Who files the motor vehicle tax return for 2026

    Motor vehicle tax is paid by the person who uses a vehicle registered in Slovakia for business and is entered as the holder in the registration certificate. Use for business is also deemed to include accounting for the vehicle, having it in your tax records or claiming expenses for it. A return is therefore filed by an s. r. o. as well as a sole trader – even if the car is private. A taxpayer is also anyone who uses a vehicle whose holder does not use it for business, and an employer who reimbursed travel allowances to an employee for their own car – the employer pays tax for the months in which the employee used the car on a business trip.

    For passenger cars and motorcycles, the annual rate is determined by the engine capacity; for commercial and goods vehicles and buses by the maximum technically permissible weight and the number of axles, and for tractors also by the suspension of the driven axle. Trailers and semi-trailers have a fixed rate from €75 to €150. An electric car of category L, M1 and N1 pays €0. From the 37th month after first registration the rate increases by 10% and then every three years by a further 10%, by at most 50%. A hybrid – full and plug-in –, and a car running on CNG, LNG or hydrogen has the rate reduced by half; a mild hybrid and an LPG car do not.

    If you used the vehicle for only part of the year, you pay one twelfth of the annual rate for every started month. The deadline for filing the return and paying the tax for 2026 is 1 February 2027 – 31 January falls on a Sunday. Anyone with an estimated tax above €700 pays quarterly advance payments in 2027, above €8,300 monthly. Tax payable of up to €5 is not paid.

    Motor vehicle tax is a separate tax – a sole trader also files an income tax return for it, which you can prepare as an income tax return type B online. If you only have employment income, type A is enough.

    Motor vehicle tax rates 2026

    Annual rates according to the annexes to Act No. 361/2014 Coll. as in force from 1 January 2025 – the same also apply for 2026. The ranges "from – to" mean "over – up to and including".

    Passenger cars M1 and motorcycles L

    Engine capacityAnnual rate
    up to 150 cm³50 €
    150 – 900 cm³62 €
    900 – 1,200 cm³80 €
    1,200 – 1,500 cm³115 €
    1,500 – 2,000 cm³148 €
    2,000 – 3,000 cm³180 €
    over 3,000 cm³218 €
    electric car0 €

    Commercial N1, buses M2 and goods vehicles N2

    Gross weightAnnual rate
    N1 up to 1 t74 €
    N1 1 – 2 t133 €
    N1 2 – 3.5 t212 €
    M2, N2 up to 4 t150 €
    M2, N2 4 – 6 t200 €
    M2, N2 6 – 8 t250 €
    M2, N2 8 – 10 t300 €
    M2, N2 over 10 t350 €

    Increase by vehicle age

    Month since first registrationRate
    1. – 36.basic
    37. – 72.+10 %
    73. – 108.+20 %
    109. – 144.+30 %
    145. – 180.+40 %
    181st and later+50 %

    Hybrid, CNG, LNG and hydrogen (L, M1, N1): −50% of the rate after the increase. Trailers O1 €75, O2 €100, O3 €125, O4 €150 – without the increase. Buses M3 and goods vehicles N3: the form calculates the tax according to weight, axles and suspension (€31 to €780).

    FAQ

    Frequently asked questions about motor vehicle tax online

    How much does it cost?

    You see the tax calculation immediately, free of charge. The filled-in form as a PDF and help from the AI assistant are provided after you pay €4.95 for each car in the return – for two cars, €9.90. A review of the completed return by the accountant costs €20 per car, full processing €40 per car. If you add a car later, you pay only for that car.

    By when must the motor vehicle tax return for 2026 be filed?

    By Monday, 1 February 2027. The statutory deadline is 31 January, but in 2027 it falls on a Sunday, so it moves to the next working day. The tax must also be paid by the same deadline.

    Do I pay tax on a car that I have only privately?

    No. The tax is paid only for a vehicle used for business – including when you account for it, have it in your tax records or claim expenses for it. The exception is an employee's private car for which the employer reimbursed travel allowances – then the employer pays the tax.

    How is the motor vehicle tax calculated for a passenger car?

    The annual rate is determined by the engine capacity – for example, for 1,968 cm³ it is €148. From the 37th month after first registration it increases by 10%, every further three years by a further 10%, by at most 50%. A hybrid has half the rate, an electric car €0. If you used the car for only part of the year, you pay one twelfth for every started month.

    I bought or sold a car during the year. What now?

    The tax liability arises on the first day of the month in which you started using the car for business, and ends on the last day of the month in which you stopped using it – for example after transferring it to a new holder. You pay the tax for these months; every started month counts as a whole month.

    An employee drives their own car and I reimburse their travel allowances. Who pays the tax?

    The employer. The tax is paid for the months in which the employee used the car on a business trip – for trips in April and June that is two months, not April to June. We will record repeated arising and ceasing of the tax liability in the notes to the return.

    Do I have to pay advance payments of motor vehicle tax?

    Only if the estimated tax for vehicles that are subject to tax on 1 January exceeds €700. Up to €8,300 it is paid quarterly, above that amount monthly. Anyone who became a taxpayer only during the year does not pay advance payments. The form calculates the estimated tax and tells you what advance payments to expect.

    I made a mistake. Can I correct the return?

    Yes. By 1. 2. 2027 you can file a corrective tax return, which replaces the one filed. Later a supplementary tax return is filed – if the tax is to be higher, by the end of the month following the discovery. With the key from the e-mail you can correct the data and download the return again without further payment.

    Do you store my data?

    No, not the data from the return. Your draft return is remembered only by your browser. It comes to us only for a moment while we produce the PDF and is discarded straight away. We keep only what you enter in the order (invoicing details, e-mail, vehicle registration numbers and variable symbol) and conversations with the AI assistant: we keep their transcript for three years and our accountant also reads it so that she can improve the service.

    Terms and conditions of the Motor Vehicle Tax Return Online service

    Valid from 11. 10. 2026

    1. Service provider

    MATU.SK s. r. o., Sabinovská 362/5, 821 03 Bratislava, IČO 50 756 893, DIČ 2120466810, registered in the Commercial Register of the Bratislava III Municipal Court, Section Sro, Insert No. 132609/B. Not a VAT payer. Contact: uctovnictvo@matu.sk, +421 904 343 950.

    2. What the service is and is not

    • An online form in which you fill in your motor vehicle tax return yourself – regular, corrective or supplementary, for a whole calendar year. The tax calculation is free.
    • For the price you get the filled-in official form as a PDF and help from the AI assistant while filling it in; you will receive the XML file for electronic filing with the same key once we add it.
    • The service is not tax advice. We do not check your data or the finished return, and we do not file the return for you. You can order a review by the accountant (€20 per car) or full processing (€40 per car) separately.

    3. Order, price and payment

    • The contract is concluded when you fill in the billing details, confirm these terms and submit the order using the Continue to payment button.
    • The price is €4.95 for each vehicle in the return and is final. If you enter the key from a previous payment, you pay only for the vehicles that were not in it. You pay by bank transfer (QR code) with the stated variable symbol. After ordering, you will receive an advance invoice by e-mail.
    • When the payment reaches our account, we will email you the download key and the invoice. An unpaid order costs nothing and does not commit you to anything.

    4. Download key

    The key is valid for the vehicle registration numbers (licence plates) you paid for and for one return year. You can download the return with it repeatedly, even after correcting other data. If you change the list of vehicles, you will receive a key for the new list after paying for the new vehicles. Do not give the key to anyone.

    5. Your responsibility

    You fill in the return yourself, so we are not responsible for its correctness. You are responsible for the data being true and complete and matching the vehicle documents, for the form being suitable for your case, and for filing the return and paying the tax on time. The calculation, the explanations and the answers of the AI assistant are an aid, not professional advice – the AI assistant may be wrong. We are not liable for any additional tax, interest, penalties or other consequences arising from your data. If you are not sure, order a review by the accountant.

    6. Our responsibility

    For the PDF corresponding to the data you entered, and for the calculation from them being in line with the law in force for the given year. If there is an error in our calculation or in the file, we will correct it free of charge; if that is not possible, we will refund the price.

    7. Test version

    The PDF is so far on the DMVv25 form template and is marked "working version" on every page; we do not provide an XML file for filing yet. You buy them knowing that this is a test version. When we add the final version, you will download the return, including the XML file, again with the same key, without further payment.

    8. Withdrawal from the contract

    As a consumer, you may withdraw from the contract without giving a reason within 14 days. However, the PDF is digital content that we make available immediately after payment. In the order you therefore expressly request that it be made available before this period expires and acknowledge that by sending the key you lose the right to withdraw. Until we send the key, you can withdraw by e-mail and we will refund the amount paid within 14 days.

    9. Complaints

    If the PDF lacks the formalities of the form or contains an error in our calculation, write to uctovnictvo@matu.sk and describe what is wrong. We will handle the complaint without undue delay, at the latest within 30 days – by correction, and if that is not possible, by refunding the price. An error in the data you entered is not grounds for a complaint.

    10. Your data

    • Your draft return is remembered only by your browser. The data from the return come to us only for a moment while the PDF is produced and are then discarded.
    • When you place an order, we keep your invoicing details, e-mail, vehicle registration numbers and variable symbol – we need them to match the payment, send the key and issue the invoice, which we are required by law to archive.
    • The conversation with the AI assistant is processed by the AI provider. We keep its transcript for three years, and our accountant also reads it so that she can improve the service. Do not write more in it than necessary.
    • More in the Data protection (GDPR) section.

    11. Disputes and final provisions

    The contract is governed by Slovak law. Please contact us first with any concerns. If we do not resolve your complaint to your satisfaction, you may, as a consumer, contact the Slovak Trade Inspection (Slovenská obchodná inšpekcia, soi.sk), which also handles alternative dispute resolution. We may amend these terms; an order that has already been paid for is governed by the terms in force at the time of the order.