πΈπ° Slovakia
SK / SVK #127
Nomad Score
65.0
Cities
11
Currency
EUR
πΈπ° SLOVAKIA TAX PROFILE
Data year: 2026
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax Rate
21.0%
DPH
23.0%
Capital Gains Tax
19.0%
19% (or 25% for higher incomes). Securities held 1+ year may be exempt up to EUR 500.
19% (or 25% for higher incomes). Securities held 1+ year may be exempt up to EUR 500.
Social Security (Employee)
13.4%
Social Security (Employer)
36.2%
Dividend Withholding
7.0%
Interest Withholding
19.0%
Royalty Withholding
19.0%
Treaty Count
70
Participation Exemption
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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% | -- |
π TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if permanent home or habitual abode (183+ days) in Slovakia
Exit Tax
No
CFC Rules
Yes
CFC rules under ATAD implementation
CFC rules under ATAD implementation
π
FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
March 31
Extension Deadline
June 30
π SOURCES
- Accace Slovakia tax guideline (accessed May 3, 2026)
- PwC Slovak Republic CIT (accessed May 3, 2026)
- PwC Slovak Republic PIT (accessed May 3, 2026)
-
PwC Slovak Republic Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, DPH, social security
π RELATED
π§ CONTINUE EXPLORING SLOVAKIA