- Corporate tax rate 21 24
- Income tax brackets updated
SK
Slovakia
SK · SVK · #127 · 9 cities
Nomad score
62/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
24.0%
DPH
23.0%
standard rate
Tax residency
183 days
75 tax treaties
Slovakia tax profile
Data year: 2026
- Tax system
- Worldwide Residents pay personal income tax on worldwide income; non-residents pay on Slovak-source income. Employment and most other ordinary income uses four progressive brackets (19–35% in 2026). Self-employed business income up to EUR 100,000 of taxable turnover is taxed at 15%; above that threshold the progressive schedule applies. Corporate income tax is tiered (10% / 21% / 24% by profit band from 2025). Standard VAT (DPH) is 23%.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 24.0%
- DPH
- 23.0%
- Capital gains tax
- 19.0% Gains on non-business property are generally taxed at 19% through a separate capital-income base. Sales of securities admitted to a regulated market (or equivalent foreign market) are exempt if held more than one year and not business assets; unlisted securities may qualify for exemption after three years. A small annual exemption can still apply to certain other securities gains.
- Social security (employee)
- 14.4%
- Social security (employer)
- 36.2%
- Social security cap (annual)
- EUR 201,168
- Dividend withholding
- 7.0%
- Interest withholding
- 19.0%
- Royalty withholding
- 19.0%
- Treaty count
- 75
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 43,983 | 19.0% |
| EUR 43,983 | EUR 60,349 | 25.0% |
| EUR 60,349 | EUR 75,010 | 30.0% |
| EUR 75,010 | and above | 35.0% |
Tax flags
Crypto Rules
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident with permanent residence in Slovakia, physical presence of 183 or more days in a calendar year (continuously or in total, except study or medical treatment), or a Slovak dwelling used as the centre of personal and economic interests. Treaty tie-breaker rules apply when another state also claims residence.
- Exit tax
- Yes ATAD exit tax on hidden reserves when Slovak residents (or non-residents with a Slovak PE) transfer assets, business activities or tax residence abroad. Tax is generally calculated at the applicable corporate rate on the difference between fair market value and tax value; EU/EEA transfers may defer payment in up to five annual instalments with interest.
- CFC rules
- Yes Corporate CFC rules attribute income of low-taxed foreign entities controlled by Slovak companies when income is diverted without economic justification. CFC taxation for individuals was abolished from August 2023; corporate rules remain.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
- Extension deadline
- June 30
Sources
- Finančná správa — PIT rates 2026 (accessed Oct 9, 2026) Four-band PIT thresholds; 15% business rate under EUR 100k turnover
- Finančná správa — DZPaU 2026 amounts (accessed Oct 9, 2026) Subsistence-minimum multiples for 2026 brackets and allowances
- Ministry of Finance — double tax treaties (accessed Oct 9, 2026) 75 valid and effective income-tax treaties
- PwC Slovak Republic Tax Summary (accessed Oct 9, 2026) Headline rates, WHT, social security caps, residency, exit tax
- PwC Slovak Republic — corporate income (accessed Oct 9, 2026) Tiered CIT from 2025; minimum tax licences; Pillar Two QDMTT
- PwC Slovak Republic — group taxation (accessed Oct 9, 2026) CFC rules; ATAD interest limitation
- Finančná správa — crypto-asset sales (accessed Oct 9, 2026) Crypto-asset disposals as other income; swap taxation