The article provides guidance for employees in Slovakia, particularly those who earn supplementary income through renting properties. It explains the necessity for these workers, like Karol, to file a personal income tax declaration (type B) since their employers are not responsible for this income's tax reporting. Important points include declaring actual expenses associated with the rental and understanding the tax exemption of up to 500 euros, which can significantly reduce taxable income.

Additionally, it covers strategies for married couples to potentially lower their tax liabilities by splitting income, which can be a beneficial approach in managing their taxable earnings. The article emphasizes the importance of accurate tax filing, particularly in relation to declaring earnings from both employment and rental income. It also provides practical steps and a sample tax declaration form to aid readers in the process, ensuring that they take advantage of possible deductions and exemptions.

Ultimately, the advice serves to empower individuals like Karol by clarifying the tax obligations tied to rental income while highlighting opportunities for financial savings in their tax responsibilities. This guidance aims to promote better understanding and compliance with Slovak tax regulations, especially among those balancing multiple sources of income.