Top income tax
35.0%
Worldwide system
Corporate tax
21.0%
DPH
23.0%
standard rate
Tax residency
183 days
70 tax treaties
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.
- 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
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
Participation Exemption
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
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
- Extension deadline
- June 30
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